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ABSTRACT: Introduction & Objectives: It has been reported that diabetes mellitus results in alterations in plasma level of some essential trace elements like magnesium. Magnesium is suspected to have a role in pathogenesis and progression of diabetes. Materials & Methods: In this descriptive, cross–sectional study, the plasma level of magnesium was measured in 90 diabetic patients in diabetes clinic in Gorgan city, North of Iran. After filling in a form consisted of demographic variables, plasma level of magnesium was measured using spectrophotometer. Glycated hemoglobin (HbA1c) was also measured as a glycemic control index. Collected data were analyzed, using χ2, T-test & one-way ANOVA. Results: The mean concentration of magnesium was within normal range. Hypomagnesemia was seen in 43 cases (47.8%). Most of hypomagnesemic patients (69.8%) were 41-60 years old. Mean magnesium level revealed no significant difference between two sexes (p>0.05). In higher educated subjects mean plasma level of magnesium was lower compared with others (p>0.05). Conclusion: In respect to high rate of hypomagnesemia in our diabetic patients, we recommend that useful information about food resources of magnesium like vegetables, seafood, seeds and nuts be given to diabetic patients .