there is studies saying it does but I am skeptical it actually does,
The following demonstrates that large amounts of magnesium are absorbed from the skin:
I once went on a high dose transdermal magnesium protocol (for anti-anxiety purposes, as high dose magnesium blocks the NMDA receptors).
I made up a saturated solution of magnesium sulfate (Epsom salts), and applied this to the skin of my body from head to toe, letting it dry into the skin for a few minutes before putting my clothes back on. I did this three times a day. This I think may be better than an Epsom salts bath, because with this transdermal application, you have a much high concentration (100% saturated) of Epsom salts on your skin, and it is on your skin for longer periods than a bath, increasing absorption.
This high dose transdermal magnesium had noticeable anti-anxiety benefits (benefits which I did not observe from oral magnesium supplementation).
I took this very high dose of of transdermal magnesium daily for several weeks, but I forgot about the need for balanced calcium supplementation (calcium and magnesium are best supplemented in balanced proportion).
Then a bizarre thing happened: I suddenly developed an absolute love for drinking milk. I had never been particularly fond of drinking milk, I find its taste is OK, but nothing special. But all of a sudden, my taste buds just went crazy for milk; milk suddenly tasted delicious to me! I could not understand why I suddenly developed this love for drinking milk, but it tasted so good so I drank lots of it every day.
Eventually, I figured out that my body was just desperate for the calcium in milk, because with all that magnesium I was administering, my minerals were out of balance.
So amazingly enough, it seems that the body is intelligent enough to make you love the foods or drinks that contain the minerals you need. Calcium receptors on the tongue were discovered not so long ago, and I imagine that these calcium receptors detected the calcium in the milk, and then my brain picked up on this, and made me start really enjoying the flavor of milk. Thus is seems the brain can control whether you like or dislike the taste of any food or drink, according to your current nutritional needs. If the food contains nutrients that you need, your brain may make this food more desirable and tasty.
Once I stopped the high dose transdermal magnesium, my love of the taste of milk soon disappeared, and I stopped drinking it.
So I think this phenomenon demonstrates that large amounts of magnesium are absorbed from the skin.
You can test this phenomenon for yourself: if you apply transdermal magnesium sulfate as a saturated solution three times a day from head to toe (and without taking any calcium supplements), after a few weeks you may also develop a strong liking for the flavor of any foods like milk which contain calcium.