SummaryTo evaluate the effect of lactulose on calcium (Ca) and magnesium (Mg) absorption, we performed a clinical trial with a double-blind, randomized, crossover design in 24 healthy adult male volunteers. The absorptions of Ca and Mg were evaluated by a single-labeling method using stable isotopes. The test foods, containing lactulose at a dose of 0 g (placebo), 2 g (low-dose), or 4 g (high-dose) together with 300 mg of Ca containing 20 mg of Mg) increased with lactulose dosage. Significant differences were observed in the Ca ratio between placebo and high-dose lactulose ( p Ͻ 0.01), and in the Mg ratio between placebo and low-dose lactulose and between placebo and high-dose lactulose ( p Ͻ 0.01). Lactulose ingestion did not change the levels of bone-resorption markers (type I collagen cross-linked N -telopeptide and deoxypyridinoline) in urine. The test foods did not cause any side effects. This study demonstrates that lactulose enhances the absorptions of Ca and Mg in adult men.