Magic Absorb is one of six spells taught by Luna, the Mana Spirit of Moon, in Secret of Mana. It is an offensive spell that transfers MP from the target to the caster. If the target is undead, it will transfer the caster's MP to the target instead.
Popoi can cast the spell at a cost of 1 MP. It is also cast by Marmablues in the Moon Palace and Mana Fortress.