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Taurine (Tau) was widely used in adjusting body normal physiological function and enhancing the ability of resisting all kinds of stress in clinical medicine and sports nutrition. This article collected the literatures of recent 20 years about the application of taurine in animal and human being. According to the chemical structure, amino acids in taurine’s molecular structure played a main role in regulating physiological function. Amino was the key and even the only functional group in biochemical reaction. Schiff’s Reaction between amino and carbonyl in reactive carbonyl compounds was that taurine played a variety biological function of molecular basis in cells.