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Natural Factors Magnesium Citrate Description Muscle & Heart Function Non-GMO Magnesium Citrate is an easy-to-swallow capsule. The citrate form is extremely well absorbed and well-tolerated by the body and is necessary for hundreds of enzyme reactions in the body and for normal heart function. It is necessary for protein synthesis, carbohydrate metabolism, proper muscle function and helps to absorb calcium and potassium.