Magnesium (Mg
2+
) has an important role in numerous biological functions, and Mg
2+
deficiency is associated with several diseases. Therefore, adequate intestinal absorption of Mg
2+
is vital for health. The small intestine was previously thought to absorb digested Mg
2+
exclusively through an unregulated paracellular mechanism, which is responsible for approximately 90% of total Mg
2+
absorption. Recent studies, however, have revealed that the duodenum, jejunum, and ileum absorb Mg
2+
through both transcellular and paracellular routes. Several regulatory factors of small intestinal Mg
2+
uptake also have been explored,
e.g.
, parathyroid hormone, fibroblast growth factor-23, apical acidity, proton pump inhibitor, and pH-sensing channel and receptors. The mechanistic factors underlying proton pump inhibitor suppression of small intestinal Mg
2+
, such as magnesiotropic protein dysfunction, higher mucosal bicarbonate secretion, Paneth cell dysfunction, and intestinal inflammation, are currently being explored. The potential role of small intestinal microbiomes in Mg
2+
absorption has also been proposed. In this article, we reviewed the current knowledge on the mechanisms and regulatory factors of small intestinal Mg
2+
absorption.