Magnesium & sulphur
Epson salt is made from a chemical compound known as magnesium sulfate.
Therefore if you bathe in epsom salts, the magnesium and the sulfur come in contact with your skin and can increase your tissue levels of magnesium and sulfur.
Many people are deficient in both magnesium and sulfur, these people may benefit from soaking in epsom salts.
Sulfur is detoxifying & magnesium is a vital mineral.