With the alternative method of Strachey we make 4 as proportional as possible 5x5 magic squares (shift) to construct the 10x10 magic square, and than we swap numbers to get the magic square valid.
To construct the 4 panmagic 5x5 squares, take the numbers 0 up to 4 as row coordinates and take the numbers 0 up to (5 x 4 -/- 1 = ) 19 as column coordinates.
5x column coordinate + 1x row coordinate + 1 = panmagic 5x5 square
| 
                 250  | 
            
                 250  | 
            
                 250  | 
            
                 250  | 
            
                 250  | 
            ||||||||||||||
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                 250  | 
            
                 250  | 
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                 0  | 
            
                 5  | 
            
                 10  | 
            
                 15  | 
            
                 17  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 1  | 
            
                 27  | 
            
                 53  | 
            
                 79  | 
            
                 90  | 
            
                 250  | 
        |||
| 
                 10  | 
            
                 15  | 
            
                 17  | 
            
                 0  | 
            
                 5  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 54  | 
            
                 80  | 
            
                 86  | 
            
                 2  | 
            
                 28  | 
            
                 250  | 
        |||
| 
                 17  | 
            
                 0  | 
            
                 5  | 
            
                 10  | 
            
                 15  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 87  | 
            
                 3  | 
            
                 29  | 
            
                 55  | 
            
                 76  | 
            
                 250  | 
        |||
| 
                 5  | 
            
                 10  | 
            
                 15  | 
            
                 17  | 
            
                 0  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 30  | 
            
                 51  | 
            
                 77  | 
            
                 88  | 
            
                 4  | 
            
                 250  | 
        |||
| 
                 15  | 
            
                 17  | 
            
                 0  | 
            
                 5  | 
            
                 10  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 78  | 
            
                 89  | 
            
                 5  | 
            
                 26  | 
            
                 52  | 
            
                 250  | 
        |||
| 
                 250  | 
            
                 250  | 
            
                 250  | 
            
                 250  | 
            
                 250  | 
            ||||||||||||||
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                 250  | 
            
                 250  | 
            |||||||||||||||||
| 
                 1  | 
            
                 4  | 
            
                 9  | 
            
                 14  | 
            
                 19  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 6  | 
            
                 22  | 
            
                 48  | 
            
                 74  | 
            
                 100  | 
            
                 250  | 
        |||
| 
                 9  | 
            
                 14  | 
            
                 19  | 
            
                 1  | 
            
                 4  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 49  | 
            
                 75  | 
            
                 96  | 
            
                 7  | 
            
                 23  | 
            
                 250  | 
        |||
| 
                 19  | 
            
                 1  | 
            
                 4  | 
            
                 9  | 
            
                 14  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 97  | 
            
                 8  | 
            
                 24  | 
            
                 50  | 
            
                 71  | 
            
                 250  | 
        |||
| 
                 4  | 
            
                 9  | 
            
                 14  | 
            
                 19  | 
            
                 1  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 25  | 
            
                 46  | 
            
                 72  | 
            
                 98  | 
            
                 9  | 
            
                 250  | 
        |||
| 
                 14  | 
            
                 19  | 
            
                 1  | 
            
                 4  | 
            
                 9  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 73  | 
            
                 99  | 
            
                 10  | 
            
                 21  | 
            
                 47  | 
            
                 250  | 
        |||
| 
                 255  | 
            
                 255  | 
            
                 255  | 
            
                 255  | 
            
                 255  | 
            ||||||||||||||
| 
                 255  | 
            
                 255  | 
            |||||||||||||||||
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                 2  | 
            
                 6  | 
            
                 11  | 
            
                 13  | 
            
                 16  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 11  | 
            
                 32  | 
            
                 58  | 
            
                 69  | 
            
                 85  | 
            
                 255  | 
        |||
| 
                 11  | 
            
                 13  | 
            
                 16  | 
            
                 2  | 
            
                 6  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 59  | 
            
                 70  | 
            
                 81  | 
            
                 12  | 
            
                 33  | 
            
                 255  | 
        |||
| 
                 16  | 
            
                 2  | 
            
                 6  | 
            
                 11  | 
            
                 13  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 82  | 
            
                 13  | 
            
                 34  | 
            
                 60  | 
            
                 66  | 
            
                 255  | 
        |||
| 
                 6  | 
            
                 11  | 
            
                 13  | 
            
                 16  | 
            
                 2  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 35  | 
            
                 56  | 
            
                 67  | 
            
                 83  | 
            
                 14  | 
            
                 255  | 
        |||
| 
                 13  | 
            
                 16  | 
            
                 2  | 
            
                 6  | 
            
                 11  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 68  | 
            
                 84  | 
            
                 15  | 
            
                 31  | 
            
                 57  | 
            
                 255  | 
        |||
| 
                 255  | 
            
                 255  | 
            
                 255  | 
            
                 255  | 
            
                 255  | 
            ||||||||||||||
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                 255  | 
            
                 255  | 
            |||||||||||||||||
| 
                 3  | 
            
                 7  | 
            
                 8  | 
            
                 12  | 
            
                 18  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 16  | 
            
                 37  | 
            
                 43  | 
            
                 64  | 
            
                 95  | 
            
                 255  | 
        |||
| 
                 8  | 
            
                 12  | 
            
                 18  | 
            
                 3  | 
            
                 7  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 44  | 
            
                 65  | 
            
                 91  | 
            
                 17  | 
            
                 38  | 
            
                 255  | 
        |||
| 
                 18  | 
            
                 3  | 
            
                 7  | 
            
                 8  | 
            
                 12  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 92  | 
            
                 18  | 
            
                 39  | 
            
                 45  | 
            
                 61  | 
            
                 255  | 
        |||
| 
                 7  | 
            
                 8  | 
            
                 12  | 
            
                 18  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 2  | 
            
                 3  | 
            
                 40  | 
            
                 41  | 
            
                 62  | 
            
                 93  | 
            
                 19  | 
            
                 255  | 
        |||
| 
                 12  | 
            
                 18  | 
            
                 3  | 
            
                 7  | 
            
                 8  | 
            
                 2  | 
            
                 3  | 
            
                 4  | 
            
                 0  | 
            
                 1  | 
            
                 63  | 
            
                 94  | 
            
                 20  | 
            
                 36  | 
            
                 42  | 
            
                 255  | 
        
Combine the 4 panmagic 5x5 squares.
(Semi) Magic 10x10 square to be corrected
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                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            |||
| 
                 500  | 
            
                 510  | 
        |||||||||||
| 
                 505  | 
            
                 1  | 
            
                 27  | 
            
                 53  | 
            
                 79  | 
            
                 90  | 
            
                 11  | 
            
                 32  | 
            
                 58  | 
            
                 69  | 
            
                 85  | 
            ||
| 
                 505  | 
            
                 54  | 
            
                 80  | 
            
                 86  | 
            
                 2  | 
            
                 28  | 
            
                 59  | 
            
                 70  | 
            
                 81  | 
            
                 12  | 
            
                 33  | 
            ||
| 
                 505  | 
            
                 87  | 
            
                 3  | 
            
                 29  | 
            
                 55  | 
            
                 76  | 
            
                 82  | 
            
                 13  | 
            
                 34  | 
            
                 60  | 
            
                 66  | 
            ||
| 
                 505  | 
            
                 30  | 
            
                 51  | 
            
                 77  | 
            
                 88  | 
            
                 4  | 
            
                 35  | 
            
                 56  | 
            
                 67  | 
            
                 83  | 
            
                 14  | 
            ||
| 
                 505  | 
            
                 78  | 
            
                 89  | 
            
                 5  | 
            
                 26  | 
            
                 52  | 
            
                 68  | 
            
                 84  | 
            
                 15  | 
            
                 31  | 
            
                 57  | 
            ||
| 
                 505  | 
            
                 16  | 
            
                 37  | 
            
                 43  | 
            
                 64  | 
            
                 95  | 
            
                 6  | 
            
                 22  | 
            
                 48  | 
            
                 74  | 
            
                 100  | 
            ||
| 
                 505  | 
            
                 44  | 
            
                 65  | 
            
                 91  | 
            
                 17  | 
            
                 38  | 
            
                 49  | 
            
                 75  | 
            
                 96  | 
            
                 7  | 
            
                 23  | 
            ||
| 
                 505  | 
            
                 92  | 
            
                 18  | 
            
                 39  | 
            
                 45  | 
            
                 61  | 
            
                 97  | 
            
                 8  | 
            
                 24  | 
            
                 50  | 
            
                 71  | 
            ||
| 
                 505  | 
            
                 40  | 
            
                 41  | 
            
                 62  | 
            
                 93  | 
            
                 19  | 
            
                 25  | 
            
                 46  | 
            
                 72  | 
            
                 98  | 
            
                 9  | 
            ||
| 
                 505  | 
            
                 63  | 
            
                 94  | 
            
                 20  | 
            
                 36  | 
            
                 42  | 
            
                 73  | 
            
                 99  | 
            
                 10  | 
            
                 21  | 
            
                 47  | 
            
Swap 2x two numbers to get a valid 10x10 magic square.
    10x10 magic square 
    
| 
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            
                 505  | 
            |||
| 
                 505  | 
            
                 505  | 
        |||||||||||
| 
                 505  | 
            
                 1  | 
            
                 27  | 
            
                 53  | 
            
                 79  | 
            
                 90  | 
            
                 11  | 
            
                 32  | 
            
                 58  | 
            
                 69  | 
            
                 85  | 
            ||
| 
                 505  | 
            
                 54  | 
            
                 80  | 
            
                 81  | 
            
                 2  | 
            
                 28  | 
            
                 59  | 
            
                 70  | 
            
                 86  | 
            
                 12  | 
            
                 33  | 
            ||
| 
                 505  | 
            
                 87  | 
            
                 3  | 
            
                 34  | 
            
                 55  | 
            
                 76  | 
            
                 82  | 
            
                 13  | 
            
                 29  | 
            
                 60  | 
            
                 66  | 
            ||
| 
                 505  | 
            
                 30  | 
            
                 51  | 
            
                 77  | 
            
                 88  | 
            
                 4  | 
            
                 35  | 
            
                 56  | 
            
                 67  | 
            
                 83  | 
            
                 14  | 
            ||
| 
                 505  | 
            
                 78  | 
            
                 89  | 
            
                 5  | 
            
                 26  | 
            
                 52  | 
            
                 68  | 
            
                 84  | 
            
                 15  | 
            
                 31  | 
            
                 57  | 
            ||
| 
                 505  | 
            
                 16  | 
            
                 37  | 
            
                 43  | 
            
                 64  | 
            
                 95  | 
            
                 6  | 
            
                 22  | 
            
                 48  | 
            
                 74  | 
            
                 100  | 
            ||
| 
                 505  | 
            
                 44  | 
            
                 65  | 
            
                 91  | 
            
                 17  | 
            
                 38  | 
            
                 49  | 
            
                 75  | 
            
                 96  | 
            
                 7  | 
            
                 23  | 
            ||
| 
                 505  | 
            
                 92  | 
            
                 18  | 
            
                 39  | 
            
                 45  | 
            
                 61  | 
            
                 97  | 
            
                 8  | 
            
                 24  | 
            
                 50  | 
            
                 71  | 
            ||
| 
                 505  | 
            
                 40  | 
            
                 41  | 
            
                 62  | 
            
                 93  | 
            
                 19  | 
            
                 25  | 
            
                 46  | 
            
                 72  | 
            
                 98  | 
            
                 9  | 
            ||
| 
                 505  | 
            
                 63  | 
            
                 94  | 
            
                 20  | 
            
                 36  | 
            
                 42  | 
            
                 73  | 
            
                 99  | 
            
                 10  | 
            
                 21  | 
            
                 47  | 
            
Use the alternative method of Strachey to construct magic squares of order is double odd. See 6x6, 10x10, 14x14, 18x18, 22x22, 26x26 en 30x30