Preparation of solid dispersions is a popular pharmaceutical technology designed to improve the solubility and absorption characteristics of drugs. Solubilizing and moisturizing of carriers show influence on therapeutic substances; although dissolution of molecular dispersion of particles of the therapeutic substance in a neutral carrier is of utmost importance. This paper present the results of the research on influence of modification the structure of magnesium nicotinate Mg(Nic) with ligands, glycine and arginine, on the absorption process of Mg2+ions in vitro. The absorption area was the small intestine of a rat. It was found that structural changes with an additional arginine or glycine ligand affect the absorption process of Mg2+ions. Moreover, the effect of hydrophilic carriers on the partition coefficient (log P) for the system of n-octanol and phosphate buffer was investigated for the solid dispersions containing the examined magnesium salts. Phosphatidylcholine (PC-45) and polyvinylpirrolidone (PVP K-30) were used as carriers for solid dispersions with of magnesium salts. It was confirmed that using auxiliary substances PC-45 and PVP changes significantly (p