What is so special about the following magic square?

First determine the missing numbers in the magic square below.   Remember that each row, column, and diagonal must add up to the same number, called the magic number.   What is the magic number?   162

  44     61     57  
  67     54     41  
  51     47     64  




Now, what is so special about this magic square? ________________________________________________________





The answer is: If you spell out the words, and count the letters, you will form another magic square!

Now complete the task:

  forty-four       sixty-one     fifty-seven  
  sixty-seven     fifty-four     forty-one  
  fifty-one     forty-seven     sixty-four  


And finally, ...

  9     8     10  
  10     9     8  
  8     10     9  


And the magic number is 27.