To study the effects of dietary protein and magnesium level on serum lipid contents and enzyme activities, male Sprague-Dawley rats were divided into six groups. Six groups of animals were fed six experimental diets different with protein(8% and 20%) and magnesium levels (Mg-free, 400mg/kg diet and 800mg/kg diet). The serum lipid contents and enzyme activities of rats fed different dietary protein and magnesium levels were examined. Serum triglyceride contents was significantly decreased as the dietary magnesium level was increased. Serum phospholipid contents was significantly higher in magnesium deficient group than those in the other groups. Serum alkaline phosphatase activity was significantly decreased in magnesium dificient group compared with other groups, but serum glutamic oxaloacetic transaminase and glutamic pyruvic transaminase activities was significantly increased in magnesium dificient group than other groups. In conclusion, serum triglyceride contents in low protein level was remarkably decreased as the dietary magnesium level was increased.