Aim: Hypomagnesemia has been cited as a predictor of exacerbations in bronchial asthma, but is underexplored in COPD. Hence the current research was done to define the effect of magnesium levels on the incidence of COPD exacerbations and its outcome. Material and methods: The present prospective observational hospital-based study was conducted in the department of pulmonary medicine at TMMC and RC, Moradabad for one and half years among patients with COPD diagnosed on spirometry. On enrolment into the trial and 20 minutes after the delivery of salbutamol nebulization, spirometry was done in stable COPD patients. Samples were obtained for the estimation of serum Magnesium levels of the patients at the time of exacerbations and patients in the stable COPD group. Results of serum magnesium levels were noted in both Group A (stable COPD) and Group B (COPD with acute exacerbations) and the data was analyzed.