Abstract: This invention pertains to a magnesium water heater and a method of fabricating the same. The magnesium water heater of the present invention can be heated by an electric resistance element or a gas burner and has advantages over prior art water heaters in that it can be more easily fabricated, it is lighter in weight, and has a service life of 4 to 10 times longer than conventional water tanks due to improved corrosion resistance.