Magnesium is an important intracellular cation that plays a key role in many cellular processes. Hypomagnesemia can result from reduced intake, malabsorption, renal losses due to drugs or conditions like Gitelman syndrome, while hypermagnesemia commonly occurs in renal failure or with magnesium-containing drugs. Both conditions can impact neuromuscular and cardiac function. Treatment of hypomagnesemia involves oral or IV magnesium supplementation while hypermagnesemia may require calcium, diuretics, or dialysis. Magnesium levels also influence PTH secretion and activity.