Magnesium deficiency is proposed as a factor in the pathogenesis of diabetic complications. Hypomagnesemia can be both a cause and a consequence of diabetic complications. The aim of our study was to know the relationship between magnesium levels and diabetes, association with level of control of diabetes and magnesium levels in relation to complications of diabetes. A cross sectional study done with 150 patients with Type 2 Diabetes mellitus in outpatient and inpatient departments in Medicine, to estimate the levels of fasting serum magnesium levels in Type 2 Diabetics. To correlate the magnesium levels with the Diabetic Complications. Among the microvascular complications, retinopathy was found in 35.6% of cases, nephropathy in 20% of cases and neuropathy in 11% Hypomagnesemia was found in 78.1% of retinopathy, 55.6% of nephropathy and 30% of neuropathy cases. Among the macrovascular complications, IHD was found in 22.2%, CVA was found in 6.7% and PVD in 4.4%. Hypomagnesemia was found in 60% of cases of IHD, 50% of cases of CVA and PVD. Serum magnesium levels were low in type 2 diabetics when associated with complications. Hypomagnesemia was associated with diabetic retinopathy, diabetic nephropathy and Ischemic Heart Disease.