ʟ‑Taurine is found in large concentrations within the brain, retinas, and heart, and as a structural compound in specialized blood cells called platelets, which are responsible for clotting. The most understood role of ʟ‑taurine in humans is its involvement in the formation of taurine bile acid conjugates in the liver; these acids are essential for fat assimilation and absorption. ʟ‑Taurine is an important component in bile, which acts like soap, helping your body break down fats and fat-soluble vitamins. Current research further strengthens ʟ‑taurine’s role as an important nerve and muscle-interaction regulator.

ʟ‑Taurine is also employed in the construction of other amino acids. It’s also an important building block of protein, yet not as plentiful in animal meat as other amino acids, and it must either be synthesized by the body or taken in supplement form where a shortage has been identified. ʟ‑Taurine synthesis requires ʟ‑cysteine and vitamin B6, both of which are not always present in sufficient quantities. Deficiencies in ʟ‑taurine can lead to poor brain function.