One of the biggest foreign independent record licensing labels in Poland, primarily concentrating on commercial dance/club/house/techno music. Similar in this function is also, for example, Universal Licensing Music (ULM) label in France.

The company behind this label, Magic Records Sp. z o.o., was created in June 1998 by PolyGram Polska together with the owners of Magic Records s.c. Until the moment of starting the company, CDs of that company were distributed by PolyGram Polska, later Universal Music Polska Sp. z o.o. on the Polish market.
Additionally, after renaming of PolyGram Polska, it started signing domestic artists, and is now one of the three labels of Universal Music Polska for such artists; other ones are Universal Music Polska and Def Jam Recordings Poland.

For unofficial releases using the identity of this label, see Magic Records (13).