Madoka Kaname and her best friend Sayaka Miki are ordinary middle school students in the city of Mitakihara. But one day, they encounter a strange cat-like creature named Kyuubey, who claims he can grant them one wish. In exchange, they would become magical girls and fight against evil perpetrated by witches. A veteran magical girl in the area, Mami Tomoe, decides to show them how to hunt witches, while the mysterious transfer student Homura Akemi warns them to not take Kyuubey's deal, though she refuses to say why. However, after witnessing the brutal reality of fighting witches, the girls decide it may be safer to decline Kyuubey's offer. But when another magical girl arrives in the city and Sayaka decides to make a wish to help the one she loves, things quickly escalate as they are confronted with the harsh truth behind their powers and the ultimate price of their wishes.

Extra episode of Mahouka Koukou no Rettousei: Yoku Wakaru Mahouka! included in the BD/DVD.

In the dawn of the 21st century, magic, long thought to be folklore and fairy tales, has become a systematized technology and is taught as a technical skill. In First High School, the institution for magicians, students are segregated into two groups based on their entrance exam scores: Blooms, those who receive high scores, are assigned to the First Course, while Weeds are reserve students assigned to the Second Course. Mahouka Koukou no Rettousei follows the siblings, Tatsuya and Miyuki Shiba, who are enrolled in First High School. Upon taking the exam, the prodigious Miyuki is placed in the First Course, while Tatsuya is relegated to the Second Course. Though his practical test scores and status as a Weed show him to be magically inept, he possesses extraordinary technical knowledge, physical combat capabilities, and unique magic techniques—making Tatsuya the irregular at a magical high school.

In the story, the seasons have changed and it will soon be the second spring. Tatsuya and Miyuki have finished their first year at First Magic High School and are on their spring break. The two go to their villa on the Ogasawara Island archipelago. After only a small moment of peace a lone young woman named Kokoa appears before them. She has abandoned the Naval base and she tells Tatsuya her one wish. (Source: ANN)