Magnesium is the second intracellular and fourth common cation in the body. Magnesium deficit has been described in patients with type I diabetes. Hypomagnesemia can also be the cause for some clinical diseases such as atherosclerosis. The aim of the present study was determine the possible role of LOX1receptor inhibition on decrease of atherosclerosis by oral magnesium sulphate administration in diabetic rats. Method: Animals divided into four groups diabetic, diabetic+ Mg, diabetic+ insulin and control after 16 weeks mesenteric artery was isolated and perfused. Perfusion pressure was recorded by power lab system in presence of phenylephrine, L-NAME and adenosine receptors inhibitor. Mg therapy also used for 32 atherosclerotic patients referred to angiography center and patients followed up for 6 months. Blood sample in animals and patients was taken to measure plasma Mg, Ca, oxLDL and lipid profiles levels by micro plate reader and appropriate kits and aorta and common carotid arteries in all animal were isolated for LOX1 gene expression via Real time PCR method and pathology study. Blood LOX1 gene expression via PCR method was measured for all patients. One-way and two-way ANOVA with the Tukey post-hoc test and t-test were used for data analysis. Results: Our results showed that plasma magnesium level decreases after diabetes induction and magnesium deficiency is a risk factor for diabetic vessel complications. On the other hand, magnesium could decrease blood glucose, LDL, cholesterol, oxLDL and triglyceride levels in both animals and patients. Magnesium also could decrease atherosclerosis via decrease in LOX1 gene expression in animal model. Mg plays an important role in regulation of blood pressure and decrease the sensitivity of vessels to phenylephrine the mechanism of this actions are medicated by NO and adenosine A2a receptor. Conclusion: Mg has acceptable effect on prevention of atherosclerosis in diabetic vessel and it hopes that the more study about Mg mechanism can help diabetic patients to better Mg usage in future.