Magnesium, the fourth most common cation in the body, has been the recent focus of much clinical and scholarly interest. Magnesium in coronary artery disease is reviewed with regard to its role in the pathogenesis of arteriosclerosis, coronary spasm, myocardial function, acute myocardial infarction and ventricular arrhythmias. Coronary occlusion in a previously magnesiumdepleted heart will result in a larger area of necrosis and ischaemia. Troponin T is used as a marker for myocardial infarction and its serum value is directly proportional to area of infarction. To elucidate the relationship between magnesium levels and area of infarction we compared serum levels of magnesium and Troponin T in patients admitted with Acute Coronary Syndrome. Forty one patients diagnosed with Acute Coronary Syndrome for whom serum magnesium and Troponin T was requested on the day of admission were taken into the study. Serum magnesium correlated negatively with serum Troponin T (Pearson correlation coefficient 'r' is-0.022). The negative correlation between serum magnesium and Troponin T shown by current study could mean low serum magnesium values may have higher area of infarction. This may be indirectly due to the fact that magnesium is associated with higher severity of comorbid states such as dyslipidemia, insulin resistance, poor glycemic control and affected carbohydrate metabolism. The strength of correlation shown by present study is very weak. Hence, further studies are required to arrive at a definitive conclusion.