A novel magnesium based scaffold with a two-layer structure was synthesized by powder metallurgical process using salt particles as space holder. The outer layer of the scaffold shows an interconnected porous structure and the inner layer presents a compact structure reinforced by the salt particles. Such a specific structure is introduced primarily for the purpose of a better combination of biocompatibility and mechanical compatibility. Experimental results demonstrate that the structural features and mechanical properties of the magnesium based scaffold with a salt content of 30 wt% prepared by the current method are quite compatible with the cancellous bone. Such a novel Mg-based scaffold has the potential to act as degradable implants for bone substitute application. A novel magnesium based scaffold with a two-layer structure was synthesized by powder metallurgical process using salt particles as space holder. The outer layer of the scaffold shows an interconnected porous structure and the inner layer presents a compact structure reinforced by the salt particles. a specific structure is now primarily for the purpose of a better combination of biocompatibility and mechanical compatibility. Experimental results demonstrate that the structural features and mechanical properties of the magnesium based scaffold with a salt content of 30 wt% prepared by the current method are quite compatible Such a novel Mg-based scaffold has the potential to act as degradable implants for bone substitute application.