Background - Context: Magnesium is an essential intracellular cation involved in many carbohydrate oxidation enzyme reactions and in glucose transporting mechanisms besides its involvement in insulin secretion, binding and activity. Body concentrations of Mg++ lowered by poor glycemic control and may predispose for diabetic complications. Objective: To compare the levels of serum magnesium in type 2 diabetes patients with glycemic control, insulin resistance and lipid profile. Design, setting and patients: 90 type 2 Diabetes patients who are undergoing treatment protocol were followed by a tertiary care hospital and the correlation of serum magnesium levels assessed against indicators of glycemic control and insulin resistance. Main outcome: Since hypomagnesemia is a prime risk factor for the development of micro and macro vascular complications, this study was undertaken to find out the association, if any, between hypomagnesemia, glycemic control, lipid profile and insulin resistance. The results: A plasma Magnesium concentration of 40 (out of 90) type 2 diabetes patients in our study were below the reference range (mean 1.4__ampersandsignplusmn;0.22 mg %). In patients with hypomagnesemia, the mean Glycated hemoglobin was 9.1__ampersandsignplusmn;1.4%, which was 130% higher than the mean Glycated hemoglobin value in normomagnesemic patients (6.98__ampersandsignplusmn;1%) and found significant inverse correlationship between GlycatedHb levels and Serum Magnesium levels at a value of -0.713 with a p value less than 0.01 and also showed significant correlationship with HOM Air values, Fasting blood glucose, and HDL-C levels and TAG levels. Conclusions: There was a high prevalence of hypomagnesemia in patients with T2DM reduces insulin sensitivity and may increase the risk of secondary complications. And there was a direct correlation between HDL-C and Magnesium levels; hence it is advisable to periodically monitor plasma Mg++ concentrations in diabetic patients, especially those with other risk factors such as alcoholism, familial history of CVD, etc. to reduce future complications.