Magnesium sulfate decomposes into magnesium oxide (MgO) and sulfur trioxide (SO). The heptahydrate can be prepared by neutralizing sulfuric acid with magnesium carbonate or oxide, but it is usually obtained directly from natural sources. It is on the WHO Model List of Essential Medicines, the most important medications needed in a basic health system. Magnesium sulfate is a common mineral pharmaceutical preparation of magnesium, commonly known as Epsom salt, used both externally and internally. Magnesium sulfate is highly water-soluble and solubility is inhibited with lipids typically used in lotions. Lotions often employ the use of emulsions or suspensions to include both oil
Magnesium pharmaceutical preparations of magnesium and dietary supplements are available. In two human trials magnesium oxide, one of the most common forms in magnesium dietary supplements because of its high magnesium content per weight, was less bioavailable than magnesium citrate, chloride, lactate or aspartate. An adult has 22–26 grams of magnesium, with 60% in the skeleton, 39% intracellular (20% in skeletal muscle), and 1% extracellular. Serum levels are typically 0.7–1.0 mmol/L or 1.8–2.4 mEq/L. Serum magnesium levels may be normal even when intracellular magnesium is deficient. The mechanisms for maintaining the magnesium level in the serum are varying gastrointestinal absorption and