  The MAGIC telescope located on the Roque de los Muchachos on the Canary
Island La Palma at a height of 2200 m a.s.l. is able to point to the sea. This
permits a search for air shower signatures induced by particles coming out of
the Earth. An analytical approximation results in tau neutrino effective areas
from ~10^3 m^2 (at 100 TeV) to 10^5 m^2 (at 1 EeV) for an observation angle of
about 1 degree below the horizon, rapidly diminishing with further inclination.
Taking into account the huge effective area, this configuration was
investigated for its suitability to search for ultra-high energy (UHE)
tau-neutrino signatures. The outcome of simulations for tau-neutrino signatures
will be presented, models for astrophysical neutrino sources reviewed, and
estimated event rates in MAGIC are shown.
