The effects of dietary magnesium, calcium on the serum cholesterol concentration in rabbit was studied for a period of 21 days using isocalorids and isonitrogenous basal diet. It is investigated that the serum cholesterol level lowering by feeding with calcium, magnesium, sesame oil and perilla oil, did not appeared but perilla oil and magnesium feeding group appeared a little bit lowering. There was no effect for the total protein, but there was some sort of effect for albumin and globulin. Particulary, alpa-globulin was increased by calcium, magnesium, sesame oil and perilla oil feeding groups. The esterified cholesterol was increased at the magnesium and perilla oil diet group. It is also, investigate that there is almost no effect for the electrolytes concentration and transport phenomena in the cell through magnesium, calcium, sesame oil and perilla oil diet groups.