Discussion: Magnesium is important in regulating the neuromuscular activity of the heart. It is necessary for proper Calcium and Vitamin C metabolism. Magnesium is a cofactor in hundreds of enzymatic reactions. Magnesium plays key roles in the activation of amino acids for protein biosynthesis and is highly concentrated in intracellular fluid and bone. It is estimated that 70% of the US population lack sufficient intake of this vital mineral.