High sensitive C–reactive protein (hs–CRP) is an established marker of low grade systemic inflammation. Nephropathy in type 2 diabetes mellitus (T2DM) develops due to chronic low grade inflammation and vascular endothelial dysfunction. Microalbuminuria (MAU) is thought be a result of generalized damage of the endothelium in T2DM. Low magnesium has a direct role in promoting endothelial dysfunction by generating a pro–inflammatory, prothrombotic and proatherogenic environment. Hypomagnesaemia has been implicated in adversely affecting diabetic complications. Because serum Magnesium, CRP and MAU reflect closely related component of the same disease process, a strong relationship between these variables may be anticipated. We selected 50 patients of Type–2 diabetes mellitus and 50 normal healthy individuals to evaluate this association. The statistical analysis depicted a highly significant positive (r=0.506; p <0.001) correlation between hs–CRP and microalbuminuria, a highly–significant (p< 0.001) negative correlation (r=–0.57) between microalbuminuria and serum magnesium and a non–significant (p> 0.05) negative correlation (r=–0.20) between serum magnesium and hs–CRP in type 2 diabetic patients. This data supports the hypothesis that inflammatory activities and hypomagnesemia are involved in the pathogenesis of MAU while hypomagnesemia and hs–CRP may be involved independently in the pathogenesis of diabetes and its complications.