We give a division algebra R,C,H,O description of D = 3 Yang-Mills with N = 1,2,4,8 and hence, by tensoring left and right multiplets, a magic square RR, CR, CC, HR, HC, HH, OR, OC, OH, OO description of D = 3 supergravity with N = 2, 3, 4, 5, 6, 8, 9, 10, 12, 16.