Bovine pericardial bioprosthesis treated with glutaraldehyde is one of the most popular prosthetic materials, but late calcific degeneration must be solved. According to the alleged hypothesis of this calcification mechanism the free aldehyde groups on the surface of the tissue treated with glutaraldehyde bind to the circulating free calcium and induce mineralization. For mitigating the calcific degeneration, I added MgCl2 into the 0.625% glutaraldehyde solution to compete with calcium for binding to free aldehyde from the glutaraldehyde. I prepared 60 pieces of square shaped bovine pericardia and fixed in the 0.625% glutaraldehyde solution as control group(group 1), and the other 60 pieces in the same glutaraldehyde solution with 4g/L MgCl2 6H2O as the other group(group 2). After fixation for 1 month these were implanted into the bellies of 60 Sprague-Dawley rats subdermally and extracted on 1 month, 2 months, 3 months and 6 months later. With atomic absorption spectophotometry I measured the deposited calcium amount with the following results; 1 month and 2 months after implantation I could not find any differences between two groups, but in the 3rd month calcium was 1.738 mg/g in group 1 and 0.786 mg/g in group 2 and in the 6th month calcium had risen to 3.102 mg/g in group 1 and 1.623 mg/g in group 2, which has statistical significance(p<0.05). This means magnesium shows meaningful calcium mitigation effects on subcutaneously implanted bovine pericardium in the rat models.