Construct the 12x12 inlay of the 14x14 magic square with the method Bree/Ollerenshaw.
Arrange the numbers from 1 up to 144 and mix the numbers of the four quarters (= four different colours).
| Arrange the numbers | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 12 | 11 | 10 | 9 | 8 | 7 | 
| 13 | 14 | 15 | 16 | 17 | 18 | 24 | 23 | 22 | 21 | 20 | 19 | 
| 25 | 26 | 27 | 28 | 29 | 30 | 36 | 35 | 34 | 33 | 32 | 31 | 
| 37 | 38 | 39 | 40 | 41 | 42 | 48 | 47 | 46 | 45 | 44 | 43 | 
| 49 | 50 | 51 | 52 | 53 | 54 | 60 | 59 | 58 | 57 | 56 | 55 | 
| 61 | 62 | 63 | 64 | 65 | 66 | 72 | 71 | 70 | 69 | 68 | 67 | 
| 133 | 134 | 135 | 136 | 137 | 138 | 144 | 143 | 142 | 141 | 140 | 139 | 
| 121 | 122 | 123 | 124 | 125 | 126 | 132 | 131 | 130 | 129 | 128 | 127 | 
| 109 | 110 | 111 | 112 | 113 | 114 | 120 | 119 | 118 | 117 | 116 | 115 | 
| 97 | 98 | 99 | 100 | 101 | 102 | 108 | 107 | 106 | 105 | 104 | 103 | 
| 85 | 86 | 87 | 88 | 89 | 90 | 96 | 95 | 94 | 93 | 92 | 91 | 
| 73 | 74 | 75 | 76 | 77 | 78 | 84 | 83 | 82 | 81 | 80 | 79 | 
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| Mix the numbers | |||||||||||
| 1 | 134 | 3 | 136 | 5 | 138 | 12 | 143 | 10 | 141 | 8 | 139 | 
| 132 | 23 | 130 | 21 | 128 | 19 | 121 | 14 | 123 | 16 | 125 | 18 | 
| 25 | 110 | 27 | 112 | 29 | 114 | 36 | 119 | 34 | 117 | 32 | 115 | 
| 108 | 47 | 106 | 45 | 104 | 43 | 97 | 38 | 99 | 40 | 101 | 42 | 
| 49 | 86 | 51 | 88 | 53 | 90 | 60 | 95 | 58 | 93 | 56 | 91 | 
| 84 | 71 | 82 | 69 | 80 | 67 | 73 | 62 | 75 | 64 | 77 | 66 | 
| 133 | 2 | 135 | 4 | 137 | 6 | 144 | 11 | 142 | 9 | 140 | 7 | 
| 24 | 131 | 22 | 129 | 20 | 127 | 13 | 122 | 15 | 124 | 17 | 126 | 
| 109 | 26 | 111 | 28 | 113 | 30 | 120 | 35 | 118 | 33 | 116 | 31 | 
| 48 | 107 | 46 | 105 | 44 | 103 | 37 | 98 | 39 | 100 | 41 | 102 | 
| 85 | 50 | 87 | 52 | 89 | 54 | 96 | 59 | 94 | 57 | 92 | 55 | 
| 72 | 83 | 70 | 81 | 68 | 79 | 61 | 74 | 63 | 76 | 65 | 78 | 
    
This 12x12 square is panmagic and 2x2 compact.
     
 To construct the border take the numbers 1 up to 26 (and 171 up to 196) ; so we need to add 26 to all numbers of the 12x12
    inlay. We use the border of the 14x14 concentric magic square on website http://users.eastlink.ca/~sharrywhite/BorderedMagicSquares.html
Combine the 12x12 inlay with the border and you get the following inlaid 14x14 magic square:
14x14 magic square (with 12x12 Bree/Ollerenshaw inlay)
| 14 | 8 | 188 | 10 | 186 | 12 | 196 | 7 | 182 | 16 | 180 | 18 | 178 | 184 | 
| 195 | 27 | 160 | 29 | 162 | 31 | 164 | 38 | 169 | 36 | 167 | 34 | 165 | 2 | 
| 3 | 158 | 49 | 156 | 47 | 154 | 45 | 147 | 40 | 149 | 42 | 151 | 44 | 194 | 
| 193 | 51 | 136 | 53 | 138 | 55 | 140 | 62 | 145 | 60 | 143 | 58 | 141 | 4 | 
| 5 | 134 | 73 | 132 | 71 | 130 | 69 | 123 | 64 | 125 | 66 | 127 | 68 | 192 | 
| 191 | 75 | 112 | 77 | 114 | 79 | 116 | 86 | 121 | 84 | 119 | 82 | 117 | 6 | 
| 177 | 110 | 97 | 108 | 95 | 106 | 93 | 99 | 88 | 101 | 90 | 103 | 92 | 20 | 
| 171 | 159 | 28 | 161 | 30 | 163 | 32 | 170 | 37 | 168 | 35 | 166 | 33 | 26 | 
| 25 | 50 | 157 | 48 | 155 | 46 | 153 | 39 | 148 | 41 | 150 | 43 | 152 | 172 | 
| 173 | 135 | 52 | 137 | 54 | 139 | 56 | 146 | 61 | 144 | 59 | 142 | 57 | 24 | 
| 23 | 74 | 133 | 72 | 131 | 70 | 129 | 63 | 124 | 65 | 126 | 67 | 128 | 174 | 
| 175 | 111 | 76 | 113 | 78 | 115 | 80 | 122 | 85 | 120 | 83 | 118 | 81 | 22 | 
| 21 | 98 | 109 | 96 | 107 | 94 | 105 | 87 | 100 | 89 | 102 | 91 | 104 | 176 | 
| 13 | 189 | 9 | 187 | 11 | 185 | 1 | 190 | 15 | 181 | 17 | 179 | 19 | 183 |