Here's the breakdown:
* Magma: Molten rock found beneath the Earth's surface.
* Intrusive igneous rocks: Formed when magma cools and solidifies *inside* the Earth's crust. Examples: granite, gabbro.
* Extrusive igneous rocks: Formed when magma erupts onto the Earth's surface (as lava) and cools and solidifies. Examples: basalt, rhyolite.
So, while magma is the source material for igneous rocks, it's not the rock itself. The term "intrusive" or "extrusive" refers to the *process* of how the rock was formed.