A Special Magic Square

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.