In this work, magic squares are written with equal and unequal sums blocks of \textbf{magic rectangles}. The magic squares studied are of orders 12, 15, 20, 21,24, 27, 28, 30, 33, 35, 39 and 45. The equal sum blocks magic rectangles are for the magic squares of orders 12, 20, 24, 28 and 30. This lead us to semi-magic squares. The unequal sum blocks magic rectangles are for the magic squares of orders 15, 21, 27, 33, 39 and 45. Order 45 is written two different ways. One as different sum blocks of order 5x9 and second as different sum blocks of order 3x15.