The article provides information on the hygienic assessment of the labour conditions in magnesium sulphate processing, along with the experimental data on the toxicity of this chemical compound at different ways of its penetration into human body, and describes the damaging mechanisms of its action. The toxicity parameters were related to the 4th class of hazardousness (GOST 12.1.007-76). The acute inhalational action threshold was determined at 112.7 mg/m3. The chemical substance did not exhibit any irritating action on the skin and mucosae, but was capable of penetrating through the undamaged skin and cause some functional disorders. The chronic inhalational action threshold was assessed at 10.2 mg/m3. Magnesium sulphate did not display any specific cardiotoxic or gonadotrophic action. MAC in the air in working zone areas was established at 2 mg/m3. Lesions of the liver were the major factor in the pathogenesis of intoxications.