The effect of fluoride and magnesium on bovine enamel through a fermenting Streptococcus mutans layer was investigated. The enamel slabs with the microbial layer were incubated for 18 h at 37 °C. The addition of fluoride at a concentration of 25 ppm reduced the pH drop in the fermenting ‘plaque’ and also in part the calcium and phosphorus liberated from the enamel. The addition of magnesium at a concentration of 40 ppm alone had no effect on the pH decrease but increased slightly the enamel phosphorus liberation. Adding fluoride and magnesium simultaneously tended to lessen the effect of fluoride on enamel dissolution. Enamel softening was markedly prevented by the addition of fluoride alone and very slightly by the addition of magnesium. The fluoride content both in the surface and the subsurface layer of the enamel was much increased in the presence of added fluoride, especially underneath the fermenting plaque. Adding magnesium to the fermenting plaque decreased the magnesium content of the enamel surface, especially when fluoride was present.