Taurine is an organic compound with the chemical name 2-aminoethanesulfonic acid or β-aminoethanesulfonic acid, and the chemical formula C₂H₇NO₃S. It is a white, monoclinic prismatic crystal or crystalline powder that is non-toxic, odorless, and slightly acidic in taste. Taurine is heat stable and is a sulfur-containing non-protein amino acid, mainly existing in free form in the body and not participating in the biosynthesis of body proteins.

Taurine is widely distributed throughout the tissues and organs of the human body, with higher concentrations in the brain, heart, liver, and kidneys. It is an important regulatory substance involved in cell volume regulation, provides a basis for bile salt formation, and plays a crucial role in modulating intracellular calcium concentration. Taurine is one of the most abundant amino acids in the brain, retina, and muscle tissues, closely related to the brain tissue and intellectual development of infants, nerve conduction, and visual functions.

Taurine has various physiological functions, including improving sleep, enhancing immunity, detoxification, promoting metabolism, and protecting the brain. It can inhibit the excitability of the central nervous system, having a calming effect and improving sleep quality. Additionally, it promotes metabolism, enhances the body's immunity, and helps eliminate toxins and pollutants from the body. Clinically, taurine can be used to treat edema, urine retention, gastrointestinal disorders, and also helps improve conditions like cerebral edema, cerebral hemorrhage, and cerebral infarction.

The human body can obtain taurine through diet, with foods such as milk and eggs being rich in taurine. Taurine is also widely used in pharmaceuticals, food additives, fluorescent whitening agents, organic synthesis, and can serve as a biochemical reagent, wetting agent, and pH buffer. Taurine is an important organic compound that plays a significant role in human physiological functions and health maintenance.