OBJECTIVE： To investigate the clinical efficacy and safety of aerosol inhalation of magnesium sulfate and salbutamol sulfate in the treatment of acute attack of severe bronchial asthma in children. METHODS： 85 children with acute attack of severe bronchial asthma were divided into control group （45 cases） and intervention group （40 cases） in accordance to even and odd number of hospitalization time. Based on routine treatment of glucocorticoid intravenous injection， oxygen uptake， sedation and nutritional support， control group was given aerosol inhalation of salbutamol sulfate， 0.6 ml each time， once every 20 min， for 1 h； intervention group was additionally given aerosol inhalation of magnesium sulfate， 0.6 ml each time， once every 20 min， for 1 h， on the basis of control group. Therapeutic efficacy， improvement time of shortness of physical examination indexes （breath， wheeze， coughing）， lung function indicators and ADR were observed in 2 groups， and discharge time was recorded in 2 groups. RESULTS： The total effective rate of clinical efficacy of intervention group was 95.00％ after 1 h treatment， which was significantly higher than 77.78％ in control group， with statistical significance （P＜0.05）； the time of shortness of breath improvement， wheeze improvement， coughing improvement and discharge in intervention group were significantly shorter than in control group， with statistical significance （P＜0.05）； PEF and FEV1 of intervention group were improved significantly compared to control group， with statistical significance （P＜0.05）. Both groups suffered from slight ADR， there was no statistical significance in the incidence of ADR between 2 groups （P＞0.05）. CONCLUSIONS： On the basis of conventional treatment， the aerosol inhalation of magnesium sulfate and salbutamol sulfate shows good clinical efficacy and safety in the treatment of acute attack of severe bronchial asthma in children.