The series is made by production company Nash Entertainment. The first four specials featured incognito magician Val Valentino as the Masked Magician, who performed large-scale illusions and a few smaller-scale close up magic tricks before revealing the secrets of the tricks. The Masked Magician was promoted as a well-known magician who wore a mask to avoid recrimination from fellow magicians. Based upon the books written by Herbert L. Becker, Breaking the Magicians' Code brought Becker's books to life. The title alluded to the magician's code: the promise by working magicians not to reveal the basis of their tricks, or else risk getting blackballed by fellow magicians.