The preservation of remaining root structure and alveolar bone covering them with denture has been used since many years. Tooth-retained overdentures transfer occlusal forces to the alveolar bone through the periodontal ligament of the retained tooth roots and thereby prevent bone resorption. Applications of magnets in overdenture technique has been widely used in dentistry in the field of prosthodontics, as they can be manufactured in small dimensions as retentive devices for complete denture, removable partial dentures, obturators and maxillofacial prosthesis. This article presents a simple and efficient method of fabrication of mandibular over denture retained by magnets in a patient whose mandibular residual ridge is severely resorbed with few remaining teeth and maxillary conventional removable partial denture. Mandibular over denture retained by magnets assembly consist of magnet and coping with keeper on remaining tooth structure to rehabilitate the patient since magnetic attachments can provide support, stability and retention.