My own technique for applying Epsom salts is not to use a bath, but to apply a saturated solution of Epsom salts directly to the skin of my body from head to toe, and let it dry for a couple of minutes before putting my clothes back on. More info about my technique
here.
This is because unless you want to place many kilos of Epsom salts into your bath water (which would be very expensive), you are not going to get a high concentration of Epsom salts on the skin, because your Epsom salts are diluted in all the bathwater. Whereas when you apply a saturated solution of Epsom salts directly to your skin, you are getting the maximum concentration possible.
Magnesium cream (which is just a solution of magnesium chloride in water) is applied in the same way: directly to the skin.
I used transdermal Epsom salts mainly for its anti-anxiety effects (high doses of magnesium act as an NMDA receptor blocker, which has an anxiolytic effect). It is very easy to observe the anti-anxiety effects of transdermal magnesium when you have anxiety disorder — anxiolytic effects that I did not experience when I took around 500 mg of elemental magnesium orally.
So the fact that oral supplementation did not have noticeable anti-anxiety effects seems to indicate that transdermally you absorb substantially more magnesium than the 500 mg I took orally. My guess is that I was transdermally absorbing around 2000 mg or more of magnesium, when applying the Epsom salts saturated solution to my skin from head to toe.
Generally speaking, the
500 Dalton rule for the skin penetration of chemical compounds says that only compounds whose molecular weight is less than 500 daltons can pass through the skin. The molecular weight of Epsom salts (magnesium sulfate) is 120.4 daltons, so that's well below the 500 dalton limit.
EDIT: I found
this study on the absorption of magnesium during an Epsom salts bath in 19 subjects. The study found that after a week of daily Epsom salts baths, on average the subjects' blood magnesium levels increased from 105 ppm to 141 ppm. The concentration of Epsom salts in these baths was just 1%, which equates to 600 grams of Epsom salts in a 60 liter bath.