  MAGIC is a system of two Imaging Atmospheric Cherenkov Telescopes located at
the Canary Island of La Palma, designed to observe gamma rays with energies
above 50 GeV. Recently it has undergone an upgrade of the camera, digital
trigger and readout systems. The upgrade has led to an improvement in the
performance of the telescopes, especially in the lower energy range. We
evaluate the performance of the upgraded MAGIC telescopes using Monte Carlo
simulations and a large sample of Crab Nebula data. We study differential and
integral sensitivity of the system, its angular resolution as well as its
energy resolution.
