The Magic Damage Type is the most common type of damage used by spells. For all practical purposes, Magic damage simply means that the damage is not reduced by armor. The Magic Damage Type is often confused with the Spells Attack Type, which determines whether or not a spell's damage is reduced by Spell Resistance. In most cases, a spell with attack type Spells will also have damage type Magic, leading to damage that is mitigated only by spell resistance; this rule is hardly strict, however, particularly in spells that involve heavy triggering.
The other main purpose of the Magic Damage Type is to determine whether or not a unit with Magic Immunity can be damaged. A Magic Immune unit will never take Magical damage, even if the originating spell is an ultimate.
Depending on the Attack Type of the spell, Magical damage may either be unreduced or affected by spell resistance.

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