Condensation of 2-aminoethane sulfonic acid(Taurine) and benzaldehyde in sodium hydroxide ethanolic solution gave the Schiff base [2-(benzylidene amino) ethanesulfonic acid(L)]. This base particularly bind to metal ions Co (II) ,Ni (II),Cu (II) , Zn (II)and Hg (II) in 2:1 molar ratio via the N atom lone pair and oxygen atom of sulfonic acid (the most active positions) as a neutral bidentate ligand to form complexes of general formula [ML 2. 2H 2 O]Cl 2. Characterization of these complexes were octahedral geometry as information obtained from IR and UV spectra and molar conductivity measurements.