Background: Diabetes mellitus is chronic disease characterized by defective insulin production or utilization. In particular, type-2 diabetes mellitus has been shown to be associated with abnormalities in the metabolism of Zinc, Chromium, Magnesium and Manganese. Aims & Objective: To estimate Serum Zinc and Serum Magnesium level in Diabetics and Non Diabetics patients. Methodology: Serum Zinc and Serum Magnesium was estimated from 50 diabetics (Study Group) and 50 Non Diabetics (Control Group) patients attending at our Institute. Obtained Results of study Group are compared with Control group to calculate level of significance by calculating p-value. Conclusion: The Mean concentration of diabetics (Study Group) Serum Zinc and Serum Magnesium is found to be low as compared to Non Diabetics (Control Group).