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Abstract Background and Objective: Some studies show that, there is a relationship between decrease of serum magnesium (Mg) level and the insulin resistance in diabetic type II patients. The aim of this study was to compare the Mg level in in type II diabetic with non-diabetic individuals. Materials and Methods: Diabetic patients(n=35) and control group (n=35),<35 years old, were randomly selected from the hospital of Imam Ali, Andimeshk. To compare diabetic patients and control group, the t-student statistical method and SPSS software, were used. Results: Mg levels in diabetic and non diabetic groups were 1.33±0.27 and 1.62±0.21 mg/dl, respectively, and the difference was statistically significant (p=0.0000014). A reversed significant relationship was seen between FPG and Mg among type II diabetic patients, whereas no significant relationship was seen between Mg and other variables, (TG, Chol and HDL). In non-diabetics group, there was a reversed significant relationship between the Mg and Chol, Whereas, no relationship was seen between other variables and magnesium. Conclusion: In diabetic patients, with increased level of FPG, serum Mg levels were decreased significantly. Moreover, serum Mg levels in diabetic patients were significantly lower than non-diabetics. Keywords: Magnesium, Diabetes type 2, Cholesterol, Triglyceride, High density lipoprotein