Sodium methyl cocoyl taurate is the salt derived from coconut fatty acid amide of N-methyltaurine. It is a soft white paste that is prized as a gentle foaming surfactant. It is also known as N-Methyl-N-Coconut Acid Taurate and is often used in skin cleansers and moisturizers. As a cleansing ingredient, it's known to be mild and gentle but effective in foaming and moisturizing the skin.