Perfect for people who can't swallow pills - or who don't want to swallow any more pills!  Because it is a liquid it is absorbed even faster that the capsule form.  Regular magnesium doesn't dissolve in water - so you can't just open a capsule and mix with water.  You pay more than double the price, but this 16 oz. bottle goes far and the rasberry-lemon flavor is delicious!  They make a children's version of this, but it is the same price for a bottle that is half the size, just a different flavor.