it restores 3MP/HP per 100MP/HP that you have. Now is you look at this, this thing only restores 30MP/HP per 1000! most player race/class don't even have that base and guess what? a normal potion or either can do the same thing fore a cheaper cost, if it really means that much to use buy some selbina milk or juice lol.
On Sylph this is the cheapest item for healing MP instantly so, regardless its good even if its 30 MP (Only need 10 MP for Aspir and 21 for Drain) so its like a save your *** kind of thing.