Taurine is a unique amino acid in the animal kingdom. It is a sulpher containing amino acid is found in brain tissue and in high concentrations in excitable tissue. It has been suggested that taurine may sub serve a neurotransmitter type function in central nervous system. Available evidence implies that taurine may serve a homeostatic function in excitable tissue such as nerve and muscle by stabilizing membrane in these tissues through the regulation of cell membrane permeability to ions. The calcium induced changes in membrane serves as signals for hormone and neurotransmitter release, for excitation-contraction responses and as signals for other processes. Taurine reduces the development of atherosclerosis. Experimental evidences suggest that taurine has anxiolytic like effects on anxiety animal models, and this effect may be mediated by the interaction of taurine with 5-HT and GABA system. This amino acid has a depressant effect in central nervous system, suppressing neuronal activity in spinal cord and brain.