The best absorbed form of magnesium is chelated magnesium, which helps strengthen tissues and organs. It plays a key role in nerve and muscle functions and can help prevent cardiovascular diseases, hypertension, and diabetes. Studies show citrate, malate, gluconate and taurate magnesium are well-absorbed, while magnesium oxide is the least absorbed. Magnesium is also found in foods like green vegetables, nuts, seeds, and milk.