Secretion and absorption of calcium and magnesium were studied in sheep prepared with loops of the jejunum and ileum that could be isolated temporarily from the flow of digesta. The secretion of the isolated loops was discharged in an irregular manner; distension of the loop caused an increase in the rate of secretion but neither a period of feeding nor the level of food intake produced any recognizable effect. By comparison, the flow of digesta in the upper jejunum usually increased following a meal and showed clear dependence upon food intake.Both calcium and magnesium were absorbed from inorganic solutions placed in the isolated loops. Net absorption of calcium depended on the concentration of calcium in the solution introduced but no such relationship could be established in the case of magnesium.The introduction of inorganic solutions into the isolated loops was accompanied by a considerable reduction of the electrical potential gradient normally present between the intestinal lumen and blood. Glucose restored the potential gradient but the concentrations required were much greater than those normally found in digesta. It is suggested that no more than a small fraction of the calcium and magnesium absorbed from the sheep's intestine is absorbed by simple diffusion of free ion. STEWART and Moodie [1956] demonstrated that magnesium was absorbed from all regions of the alimentary tract of the sheep from rumen to caecum when the concentration of magnesium in the lumen of the gut was greatly increased following oral dosing or local injection of magnesium salts. Absorption occurred at the greatest rate and from the lowest concentration in the small intestine. When the concentration of magnesium in the gut contents was kept at normal levels, Field [1960] was able to show that the middle third of the small intestine was the main site of absorption of magnesium in the sheep. The reticulo-rumen and the duodenum of the sheep are known to be permeable to 28Mg [Care, 1960] although on the basis of net absorption there is no significant uptake of magnesium in these regions in the sheep [Care, 1960; Storry, 1960] or in the calf [Smith, 1959 a]. Smith [1959Smith [ b, 1962 has shown that from 26 to 40 per cent of the dietary magnesium was absorbed by the large intestine of milk-fed calves of from 2 to 4 weeks of age although by 6-12 weeks this function was lost. Absorption of magnesium is also believed to occur in the large intestine of the rabbit [Aikawa, 1959].Moore and Tyler [1955] reported that the absorption of calcium from the small intestine of the pig was greatest in the first quarter. In rabbits [Thomas et al., 1954], chickens [Gershoff and Hegsted, 1956] and rats 312