Magnesium is the second most abundant intracellular cation in the body. It plays a significant role in many metabolic pathways, especially in glucose metabolism, by acting as a cofactor for several enzymes. It plays a vital role in insulin secretion, insulin binding and homeostasis . Magnesium deficiency is commonly associated with endocrine and metabolic disorders, especially with Diabetes Mellitus type 2 though the mechanism of hypomagnesemia in Diabetes Mellitus is not completely known. There is a close association between metabolic control of Diabetes Mellitus and impaired magnesium balance.