Step 1: Concept
Many inorganic salts are known by traditional common names in pharmacy.
Step 2: Meaning
Epsom salt is specifically the heptahydrate form of magnesium sulphate ($MgSO_{4} \cdot 7H_{2}O$).
Step 3: Analysis
It is widely used as a saline cathartic and for external use in soaking baths to relieve muscle aches.
Step 4: Conclusion
Magnesium sulphate is the chemical identity of Epsom salt.
Final Answer: (A)