The present study was carried out to investigate the effects of dietary protein and magnesium levels on calcium and magnesium metabolism in male Sprague-Dawley rats. Forty-eight male rats(average weight, 210g) divided into six diet groups; protein 8% and Mg-free diet, protein 8% and Mg 400mg/kg diet, protein 8% and Mg 900mg/kg diet, protein 20% and Mg-free diet, protein 20% nd Mg 400mg/kg diet, and protein 20% and Mg 800mg/kg diet group. After the rats were fed with experimental diets concentration were examined. Kidney weight was significantly higher in protein 8% and Mg-free group compared with other groups. Serum calcium concentration of protein8% group tended to decrease with the increase of the level of magnesium. Serum magnesium concentration in protein 8% and 20% group was lower in Mg-free group than that in other groups(p<0.05) and it also increased as the dietary magnesium level was increased. Urinary calcium and magnesium concentration in Mg-free group were significantly lower than those of other groups.