A Γ-magic rectangle set M RS Γ (a, b; c) of order abc is a collection of c arrays (a × b) whose entries are elements of group Γ, each appearing once, with all row sums in every rectangle equal to a constant ω ∈ Γ and all column sums in every rectangle equal to a constant δ ∈ Γ.In this paper we prove that for {a, b} = {2 α , 2k + 1} where α and k are some natural numbers, a Γ-magic rectangle set MRS Γ (a, b; c) exists if and only if a and b are both even or and |Γ| is odd or Γ has more than one involution. Moreover we obtain sufficient and necessary conditions for existence a Γ-magic rectangle MRS Γ (a, b)=MRS Γ (a, b; 1).