<p>Magnesium is the second most common ion at the intracellular level (IC). Its abundance reflects its important role in the organism. Homeostasis is achieved through a delicate balance between ingestion, excretion, and reservoir, which collectively maintain physiological levels. Western dietary habits are prevalent today, often resulting in insufficient magnesium intake and compromised status. In the intestine, there are several inhibitors and enhancers of magnesium absorption. This includes physicochemical and dietary&#xa0;factors. This narrative review aims to evaluate the nutritional factors affecting magnesium bioavailability. These factors can be considered when planning a healthy diet and determining Dietary Reference Intakes (DRIs) for the population to prevent deficiency and non-communicable diseases. The recommendations are directed to reduce the intake of sodium, enhancing the intake of fruits and vegetables, known to be powerful alkalinizing sources and mineral-rich food.</p>