Taurine is a sulfur-containing amino acid. Taurine is necessary for the conjugation of bile acids, has antioxidant, anti-inflammatory properties, acts as an anti-apoptotic factor; cell membrane stabilizer; regulator of Ca2+ signaling, fluid homeostasis in cells, retinal photoreceptor activity; contributes to osmoregulation and conduction in the nervous and muscular systems; a neurodevelopmental stimulant; and an inhibitory neurotransmitter in the central nervous system. Taurine is not only synthesized from cysteine and methionine, but also comes from food. Taurine intake is 40–400 mg/day. The main food sources are animal products: shellfish, fish, meat. Taurine is part of breast milk and adapted milk formulas for the nutrition of young children. Under stress and some diseases, the endogenous synthesis of taurine is reduced. The risk groups for taurine deficiency include people who follow a vegetarian diet and observe religious fasts. There are a number of products in which taurine is added: specialized food products (SF) and food supplements (FS) contain 60–1200 mg of taurine per serving, energy drinks – 300–400 mg per 100 ml. The clinical effects of taurine in diabetes mellitus, heart failure are manifested when it is included in diet therapy in doses of 1.5–3 g for 2–16 weeks. Even the maximum doses allowed for use as part of SFP and dietary supplements are significantly less than the doses that ensure the achievement of a clinical effect, which does not guarantee the expected result when using SF.