Magnesium Ascorbyl Phosphate is a water-soluble, non-irritating, stable derivative of Vitamin C. It has the same potential as vitamin C to boost skin collagen synthesis but is effective in significantly lower concentrations, and can be used at concentrations as low as 10% to suppress melanin formation (in skin-whitening solutions). It is also important to note that Magnesuim Ascorbyl Phosphate may be better choice than Vitamin C for people with sensitive skin and those wishing to avoid any exfoliating effects since many Vitamin C formulas are highly acidic (and therefore produce exfoliating effects).