Prepare Roux by cooking oil and flour until dark carmel color. set aside. Roux is the key to gumbo. In a large dutch oven add bell pepper, celery, onion, tomatoes, okra, water and seafood magic seasoning. Cook until all vegatables are tender. Stir in roux and salt and pepper. Add shrimp very last. Cook until shrimp are pink in color. Serve over rice.