Magnesium is distributed in the body as 70% in the bone and 30% in the soft tissues. It is absolutely necessary to life in that it acts as a coenzyme in carbohydrate and protein metabolism, as a factor in neuromuscular contraction, and as an aid in regulating acid-alkaline balance. It aids in the absorption of calcium, phosphorus, sodium, and potassium and in the utilization of vitamins B, C, and E. Magnesium may be important in regulating body temperature.^◆