Background: The present study was conducted for evaluating serum magnesium levels among patients with type 2 diabetes. Materials & methods: A total of 50 diabetic subjects and 50 healthy controls were enrolled. Complete demographic and clinical details of all the subjects was obtained. A Performa was made complete anthropometric variables were evaluated. physical examination was done and blood samples were obtained. All the samples were processed in an auto-analyzer for evaluation of serum magnesium levels. All the values thus obtained were then subjected to statistical analysis using SPSS software. Student t test was used for evaluation of level of significance. Results: Mean age of the controls and diabetic patients was 45.6 years and 48.9 years respectively. Mean serum magnesium levels among diabetic group and control group was 1.63 mg/dL and 2.21 mg/dL respectively. While comparing the results statistically, significant results were obtained. Among the 50 diabetic subjects, hypomagnesemia was seen in 19 subjects (38 percent). Conclusion: Serum magnesium levels are significantly altered in diabetic subjects demonstrating their role in the pathogenesis of the disease.