Background: Subclinical Hypothyroidism (SCH), according to the endocrine web is defined as an elevationin in Thyroid Stimulating Hormone (TSH) level (4.6-10 m I U/L) with thyroid hormone levels in the normal range. Magnesium (Mg2+) is an essential macro-mineral in human body, which acts as a cofactor for more than 300 enzymes. Zinc (Zn+2) is required for proper functioning of 5-deiodinase & it is a cofactor for Thyrotropin -Releasing Hormone (TRH). Transcription factorsbind to thyroid hormones which are fundamental for modulation expression of gene, also contain Zn2+ bound to cysteine residues. Aim and objectives: This study aim to estimate the levels of serum magnesium and zinc in patients of SCH. Material and methods: The serum TSH, Total Triiodothyronine (T3)& Thyroxine (T4) levels were estimated by ELISA method to identify the cases of SCH. The concentration of serum magnesium was analyzed using semiautomated analyzerbyspectrophotometry. Serum zinc was analyzed by fully automated analyzer (Vitros 5600) in patients of SCH. Results:In SCH, both T3, T4 were within the normal range and TSH in the range of 4.6-10 m I U/L, there was a statistically significant (p<0.001) decrease in serum zinc levels and not significantly decrease in serum magnesium levels in subclinical hypothyroidism patients.