It's commonly found in two forms:

* Epsom salts: This is the hydrated form, meaning it has water molecules attached to the magnesium sulfate molecule. It appears as white crystals.

* Anhydrous magnesium sulfate: This is the water-free form, and it appears as a white powder.

While magnesium sulfate can be heated to a high temperature to form a gas, it's not naturally found in a gaseous state.