From the Manufacturer:
Taurine is the most abundant free amino acid in the brain, heart, and nervous system, and it plays a role in the normal functioning of the brain, heart, gallbladder, eyes, and vascular system. It facilitates the passage of sodium, potassium, and, possibly, calcium and magnesium ions into and out of cells, and electrically stabilizes cell membranes. It modulates the activity of cAMP, which activates important enzymes in the heart muscle, and contributes to the muscle’s contractibility. Taurine is an important component of bile acids which aid in the absorption of fat-soluble vitamins. It aids the body’s chemistry by detoxifying harmful chemicals. Dietary taurine stimulates the formation of taurocholate, a substance which increases cholesterol secretion in the bile and also improves fat metabolism in the liver.