Taurine is a conditionally essential amino acid produced from cysteine by the body. It is found abundantly in the body, particularly throughout the excitable tissues of the central nervous system, where it is thought to have a regulating influence. Taurine can promote optimal blood flow to nerves. It also appears to play an important role in many physiological processes, such as osmoregulation, immunomodulation and bile salt formation. Recent studies suggested that taurine might have neuro- and cardio-protective properties and provide protection against oxidative stress. Taurine is also critical for maintaining cardiac health in certain aging individuals. Dietary taurine may help maintain healthy liver function. However, it is deficient in many diets.