Epsom salts, or magnesium sulfate, are made up of magnesium, sulfur and oxygen, although most of their health benefits are attributed to magnesium. Some of its benefits: -Magnesium is the second most abundant cation in the human body, playing an important role in the functioning of the brain, heart and lungs. -Research has shown its contribution to the treatment of migraine, depression and asthma (due to bronchodilation). -Adequate amounts of magnesium in the body also lead to the production of neurotransmitters that improve sleep and reduce stress. -Magnesium is also involved in muscle function, relieving muscle pain and cramps. -The name Epsom was given in honor of the city of Epsom in England, where the salts were discovered. -Epsom salts are ideal for the relaxation of your feet.