The purpose of this study was to evaluate the effect of methylsulfonylmethane (MSM) on hair growth promotion of magnesium ascorbyl phosphate (MAP) for the treatment of alopecia. Aqueous solutions of MAP 7.5% with or without MSM 1%, 5% or 10% were prepared and applied onto the depilated back skin of the male mice once a day for 20 days. The degree of hair growth was evaluated by visual scoring using hair growth quantification scale (0-5, 0 being initial state and 5 being complete hair growth). In vitro transdermal penetration and intradermal retention studies of MAP were performed with Franz diffusion cell using hairless mice skin. Hair growth in the group treated with the aqueous solution containing MAP 7.5% and MSM 10% was comparable to or better than the result in the group treated with minoxidil 5% solution. Hair growth promotion of MAP was dose-dependently increased by the presence of MSM used in combination with MAP 7.5% solution. The in vitro transdermal penetration of the MAP was decreased in proportion to the concentration of MSM. However, intradermal retention of MAP was profoundly and dose-proportionally increased as a function of MSM concentration, reaching 802 ${mu}g/cm^2$ in the presence of MSM 10% (200-fold increase). The effect of MSM on hair growth promotion of MAP was dose-proportional to the concentration of MSM due to the enhanced intradermal retention of MAP in the presence of MSM. Therefore, topical application of MAP together with MSM appears to be useful for the treatment of alopecia.