Magnesium sulfate is a naturally occurring pure mineral compound of magnesium and sulfate. Long known as a natural remedy for a number of ailments, Epsom salt has numerous health benefits as well as many beauty, household and gardening-related uses. Studies have shown that magnesium and sulfate are both readily absorbed through the skin. Magnesium plays a number of roles in the body including regulating the activity of over 325 enzymes, reducing inflammation, helping muscle and nerve function and helping to prevent artery hardening. Sulfates help improve the absorption of nutrients, flush toxins and help ease migraine headaches.