Microalbuminuria (MAU) can be interpreted as an early sign of nephropathic changes in the diabetic patients. MAU occurs because of generalized endothelial damage. Mg depletion reduces insulin sensitivity and may increase risk of secondary complications. Hypomagnesaemia may promote endothelial cell dysfunction and thrombogenesis. Because serum Mg and MAU reflect closely related components of the same disease process, a strong relationship between these two variables may be anticipated. We selected 50 patients of Type–2 diabetes mellitus and 50 normal healthy individuals to evaluate the association between serum magnesium and microalbuminuria. Statistical analysis depicted a highly–significant (p< 0.001) negative correlation (r=–0.57) between serum magnesium and microalbuminuria in type 2 diabetic patients. This data supports the hypothesis that hypomagnesemia may be involved in the pathogenesis of MAU.