Description About half of the body’s magnesium is found in the bones, the other half is found inside cells, tissues, and organs. Magnesium helps assist normal nerve and muscle function supporting both the immune system and the cardiovascular system. Because magnesium is absorbed in the intestines, the health of the digestive system and kidneys affect the body’s magnesium status. Magnesium works in conjunction with calcium and a deficiency in one can result in lower levels of the other. Many nutritionists recommend a 2:1 ratio of calcium to magnesium. These Tablets are coated for ease of swallowing. Research now indicates that citrate is a preferred form.