No, this is not quite true. The malic acid helps with the absorption of the magnesium to begin with. Magnesium malate is made by reacting the malic acid with magnesium oxide/hydroxide. Magnesium oxide/hydroxide is caustic to the tissues and very poorly absorbed. By reacting the magnesium with the malic acid the magnesium is converted in to a non-caustic and better absorbed salt. Once in the body the magnesium at some point will be separated from the malic acid to be used by the body in a number of reactions.