Abstract: Objective:The aim of this paper was to investigate the deposit patten of Ca in heart valves and the effect of Mg on the heart valves with degenrative calcification.Methods:The contents of calcium（Ca）、phosphorus（P） and magnesium（Mg） in different grades of calcified valves were determined by means of flame atomic absorption spectrometry methods. Results:The contents of Ca and P of these valves were significantly increased with the aggravation of calcification. The contents of Ca was closely associated with that of P, and the Ca/P ratio and the Mg contends were relatively stable. The Ca/Mg ratio was obviously increased with the progressive extension of calcification.Conclusion:Ca of the valves may deposit by amorphous phosphate predominantly and the relative reduction of Mg content may be a possible cause of the aggravation in degenerative calcified valves.