Many studies have examined the association between cardiovascular disease mortality and water hardness. However, the results have not been consistent. This report examines whether calcium and magnesium in drinking water are protective against acute myocardial infarction (AMI). All eligible AMI deaths (10,094 cases) of Taiwan residents from 1994 to 2003 were compared with deaths from other causes (10,094 controls), and the levels of calcium and magnesium in drinking water of these residents were determined. Data on calcium and magnesium levels in drinking water throughout Taiwan have been obtained from the Taiwan Water Supply Corporation. The control group consisted of people who died from other causes and the controls were pair matched to the cases by sex, year of birth, and year of death. The adjusted odd ratios (95% confidence interval) were 0.79 (0.73-0.86) for the group with water calcium levels between 25.1 and 42.4 mg/L and 0.71 (0.65-0.77) for the group with calcium levels of 42.6 mg/L or more. After adjustment for calcium levels in drinking water, there was no difference between the groups with different levels of magnesium. The results of the present study show that there is a significant protective effect of calcium intake from drinking water on the risk of death from AMI.