A new three-dimensional magnesium formate polymorph, namely, gamma-[Mg-3(O2CH)(6)] has been synthesized via in situ formate anion generation method. gamma-Mg-formate crystallizes in space group Pbcn, and structural determination by X-ray single crystal diffraction reveals a three-dimensional network of Mg2+ linked by formate anions. All formate anions possess similar binding mode to the metal center with one oxygen of a particular formate anion binds to one metal center (mu(1) oxygen) and other oxygen binds to two metal centers (mu(2) oxygen). N-2 adsorption studies indicate that the framework displays permanent porosity. The specific surface area of gamma-Mg-formate (BET, 120 m(2) gm(-1)) is lower than the alpha- polymorph (BET, 150 m(2) gm(-1)). However, the initial hydrogen uptake of gamma-Mg-formate reached almost 1.0 wt % when the adsorbate pressure approached 760 Torr at 77 K. This is higher than the hydrogen uptake of alpha-Mg-formate (0.6 wt %). gamma-Mg-formate, shows a moderate affinity and capacity for CO2 (3.4 angstrom kinetic diameter) at 298 K. The CO2 uptake at 760 Torr is 2.01 mmol gm(-1)(47.0 cc gm(-1)). Although this CO2 uptake is somewhat modest, it compares well with the CO2 uptake of several Mg-MOFs and ZIFs reported in the literature.