Hypomagnesemia has long been known to be associated with diabetes mellitus. Mather et al confirmed the presence of hypomagnesemia in nearly 25% of their diabetic out-patients. Low serum magnesium level has been reported in children with insulin-dependent diabetes and through the entire spectrum of adult type I and type II diabetics regardless of the type of therapy. Hypomagnesemia has been correlated with both poor diabetic control and insulin resistance in nondiabetic elderly patients.