Summary: Magic rectangles are well-known for their very interesting and entertaining combinatorics. In a magic rectangle, the integers 1 to \(mn\) are arranged in an array of \(m\) rows and \(n\) columns so that each row adds to the same total \(M\) and each column to the same total \(N\). In the present paper we provide a simple and systematic method for constructing any even by even magic rectangle.