SUMMARY
Considered as literary pieces of fantasy and secondarily a possible version of magic realism, J.K. Rowling’s seven Harry Potter (1997-2007) novels have been involving the readers of different age groups and succeeded in unleashing the target imagination. Taking into account the different probable associations, it is of novelty to draw comparisons between the magical world of Harry Potter (1997-2007) and that of Tlon in Jorge Luis Borges’ short story “Tlon, Uqbar, Orbis, Tertius" (1941). In both worlds there exist images and implied notions that serve to naturalize the supernatural and to blur the line between the real and the imaginary. Making use of Berkeleyan theory of idealism, the power of mind is emphasized upon due to its capability of bringing into existence any object, concept or incident that seems materially and logically impossible. Meanwhile, an abstract force that is Love is highlighted in the novels that could be assumed as functioning like the omniscient God of Berkeley holding the universe together with its mere presence. Therefore, a new perspective in discovering a truth of life would be dragged into view as a result of the products of one’s mind.