Magnesium L-ascorbate is a stable, non-acidic, and highly bioavailable salt formed from ascorbic acid (vitamin C) and magnesium. It typically exists as a dihydrate and is characterized by its white to off-white crystalline powder form. This compound is highly soluble in water, providing a neutral pH solution, which distinguishes it from the acidic nature of pure ascorbic acid. Its primary applications are in the pharmaceutical and nutraceutical industries. In pharmaceuticals, it serves as a source of both vitamin C and magnesium in mineral supplements and multivitamin formulations. Its neutral pH and good stability make it suitable as an excipient, functioning as a buffering agent and a source of essential ions. In the food and dietary supplement sector, it is widely used as a nutritional fortifier and antioxidant. It is incorporated into functional foods, beverages, and dietary supplements to enhance their magnesium and vitamin C content, leveraging the synergistic roles of both nutrients in supporting immune function, collagen synthesis, and neuromuscular health. Compared to ascorbic acid, magnesium ascorbate is gentler on the gastrointestinal tract, making it preferable for individuals sensitive to acidity. It is generally recognized as safe (GRAS) for use in specified applications. The compound's dual functionality as a nutrient source and a formulation aid underpins its value in health-oriented products.