Purely synthesized L-ascorbic acid 2 phosphate Mg salt (1 AsA PMg) improved the weak point of ascorbic acid which is easily decomposed in water solution. This compound is hydrolyzed with phosphatase of skin to corresponding ascorbic acid giving Vitamine C activities. The buffer solution of potassium acetate 0.5% and citric acid 0.005% and the sodium sulfite respectively showed good stabilizing effect of the AsA PMg solution. Compared to the other ascorbic acid derivatives the good solubility of AsA PMg gives broad application to cosmetic field.