Dairy intake has been inversely associated with insulin resistance, which may be partly due to the specific effects of calcium and magnesium. Data from the Insulin Resistance Atherosclerosis Study (1992-1999) for 1,036 US adults without diabetes at baseline were examined to evaluate the cross-sectional association of habitual dairy, magnesium, and calcium intake with insulin sensitivity at baseline and after 5 years of follow-up. Insulin sensitivity was directly measured with a validated, 12-sample, insulin-enhanced, intravenous glucose tolerance test with minimal model analysis. Dietary intake was assessed by a validated food frequency interview, and dietary supplement dose was confirmed by reviewing the supplement label. Several statistical approaches were used to ensure appropriate modeling of the dose-dependent association. No association was found between dairy intake and insulin sensitivity (p=0.41); however, associations were positive for magnesium and calcium intake (p=0.016) after adjusting for demographic, nondietary lifestyle and dietary factors, and food groups. Furthermore, magnesium intake was associated with insulin sensitivity in a threshold fashion, with a Bayesian method-estimated threshold (325 mg) (beta=0.0607/100 mg, p=0.0008 for <325 mg of magnesium/day; and beta=-0.001/100 mg, p=0.82 for >or=325 mg of magnesium/day). This study suggests that magnesium and calcium intake specifically, but not dairy intake, is associated with insulin sensitivity.