Taurine is a semi-essential sulphur amino acid derived from methionine and cysteine metabolism. The amino acid was discovered more than two hundred years ago from animal sources. Taurine is distributed in both mammals and non-mammals and its content is high in several tissues. For more than a century-and-a-half, taurine was regarded just as an end product of sulfur metabolism. Recently, taurine has been rediscovered and its beneficial effects in processes like epilepsy, hypertension, congestive heart failure and diabetes have been tested. Taurine is an antioxidant, may be helpful in neurodegenerative diseases and atherosclerosis.