Taurine (2-aminoethane sulfonic acid), a beta-amino acid with a negatively charged sulfonic group is one of the most abundant amino acid in the brain. It is particularly enriched in excitable tissues, particularly those that generate oxidants. Taurine is produced by cysteine metabolism and obtained from diet as well. It is chemically inert molecule with a long turnover rate. It is not incorporated into proteins. It is thought to pay a major role in osmoregulation. It is also postulated to play a critical role in neurotransmission, neuromodulation, and membrane stabilization, neuronal differentiation, migration, synaptogenesis, and development. Taurine is transported to various target tissues by Na-dependent high affinity uptake system carried out in two distinct membrane transporter proteins: a high affinity (Km 40 uM) taurine transporter (TAU-1 or TAUT-1) and a beta-alanine and taurine transporter protein (Km 4.5 uM) known as TAUT-2 . Both TAUT-1/2 share significant sequence homology with the GABA and Glycine transporters that are characterized by the presence of 12 transmembrane domains. Taurine transporters are found in brain, retina and many other tissues.