Abstract: This invention relates to a dietary salt composition for use as a replacement for salt in foods, and/or as a mineral supplement for use as a dietary adjunct, and method for its preparation, said salt composition to be physiologically balanced so that the proportion of components is such that a balanced composition of vital minerals is ensured and made available in the extracellular fluids of the body. A supplementary and important benefit is to provide adequate amounts of essential minerals which may be partly or marginally deficient in the diet, and which are essential for human nutrition. The basis for this composition is a combination of salts of sodium, potassium, calcium and magnesium in proportions represented by these cations in the extra-cellular fluid compartment of the body, said composition being a carrier for and supplemented by suitable amounts of some or all of the trace elements which are considered essential for human nutrition.