A number of studies have demonstrated that magnesium, administered prophylactically, can reduce the amount of hearing loss resulting from noise exposure. This study explored the possible role of naturally occurring body magnesium concentration in susceptibility of soldiers to noise-induced hearing loss. Participants were 68 adult males who had received extensive noise exposure over several years as a result of training with weapon systems. Each participant provided a pure-tone audiogram, blood sample, and noise-exposure history. A variety of pure-tone indices was correlated with serum magnesium levels as determined by atomic absorption spectroscopy. No significant correlations were observed between any audiometric index and body magnesium. The results of this study, therefore, do not support the hypothesis that there is a strong association between naturally occurring body magnesium and susceptibility to noise-induced hearing loss.