Jennifer Lopez's Stunning in St. Tropez for Magic Johnson's Birthday

Three words to describe Jennifer Lopez on this Labor Day holiday ... DROP. DEAD. GORGEOUS.

The singer made one helluva an arrival on Nikki Beach in St. Tropez. She's there with her man Alex Rodriguez, who BTW should forever be known as the man who scored the biggest come-up in the history of mankind after locking down the Bronx goddess.

Anyway ... the couple's there to celebrate Magic Johnson's 60th birthday bash. The who's-who of crowds is there ... from Magic's family to Samuel L. Jackson and Cedric the Entertainer to Anthony Anderson and Chris Tucker.

Magic's birthday was actually on August 14. At that point, Magic had already been a couple of weeks into his million-bucks-per-week vacation. Unclear why he pushed his bday bash until now ... but when you're ballin' like Magic, no excuse is needed.

And, just like he did with Showtime ... Magic held court at his shindig, grabbing the mic and leading the way. The all-white themed party crowded around the pool and a great time was had by all.