Magnesium(Mg) plays an important role in lipid metabolism and Mg deficiency but Ca sufficiency Increases serum cholesterol and triglyceride. The relationships of serum Mg, Ca, Ca/Mg ratio with lipids was examined in 79 female college students in Choong-Nam area. Subjects were divided into underweight, normal and overweight groups according to their BMI. The average age, body weight, height and BMI were 21.9yr, 55.9kg, 158.5cm and 22.62kg/$m^2$ respectively. Height was not different between groups. Serum cholesterol and LDL-cholesterol concentrations were significantly lower in the underweight group than other groups. BMI had positive correlations with LDL-cholesterol, atherogenic index (AI) and LDL-cholesterol/HDL-cholesterol ratio(LPH), and negative correlations with HDL-cholesterol/total cholesterol ratio. Serum minerals (serum Mg, Ca, Ca/Mg ratio) and serum lipid concentrations were not significantly different between groups. However, there was a tendency of increasing serum Mg level with increasing serum HDL-cholestrol, HDL-cholesterol/total cholesterol ratio and decreasing serum LDL-cholesterol, LPH, total cholesterol/HDL-cholesterol ratio(TPH) and AI. And there was a tendency of increasing serum Ca level with increasing serum HDL-cholesterol/total cholesterol ratio and decreasing serum triglyceride, LDL-cholesterol, LPH, TPH and AI. And there was a tendency of increasing serum Ca /Mg ratio level with decreasing triglyceride, serum LDL-cholesterol and TPH. This study was limited within serum levels of minerals (serum Mg, Ca and Ca/Mg ratio), serum lipids concerned with CHD, therefore I hope there will be wider efforts to consider about the dietary levels of minerals for presentation of the connection between dietary Mg, Ca and serum lipids.