Asthma is a heterogeneous disease, usually characterized by chronic airway inflammation. It is defined by the history of respiratory symptoms such as wheeze, shortness of breath, chest tightness and cough that vary over time and in intensity, together with variable expiratory airflow limitation. Magnesium sulphate is a common medication in the hospital setting with a variety of uses. It currently holds many FDA approvals. Magnesium plays a role as a co-factor in more than 300 enzymatic reactions, including in particular, glycolysis and oxidative phosphorylation. Magnesium is accepted as the physiological antagonist of calcium. In addition to these functions, magnesium has also bronchodilatory and anti-inflammatory effects The mechanism of bronchodilation consists in making dose-dependent relaxation in bronchial smooth muscle.3 The inhibition of histamine from mast cells, acetylcholine from cholinergic nerve terminals and the release of calcium into the cytoplasm play a role in this formation. In children, the anti-inflammatory and bronchodilatory effect of magnesium is promising as an adjuvant treatment for patients who do not respond to treatment in severe asthma exacerbation. Inhaled MgSO(4) could used as a substitute for inhaled SABA. While this drug is used in addition to inhaled SABA (with or without inhaled ipratropium), no overall clear evidence for improved pulmonary function or reduced hospital admissions are stated. Studies investigating the usage of Mg in asthmatic children are rare. In these studies, mostly mild to moderate or moderate-to-severe asthmatic children were evaluated.