Taruine is an organic compounds that widely existing in animal tissues. It is a sulfur amino acid, but not being used for protein synthesis. It is rich in the brain, breasts, gallbladder and kidney. It is an essential amino acid in the pre-term and newborn infants of human. It has various kinds of physiological functions including being as a neurotransmitter in the brain, conjugation of bile acids, anti-oxidation, osmoregulation, membrane stabilization, modulation of calcium signaling, regulating the cardiovascular function as well as the development and function of skeletal muscle, the retina, and the central nervous system. It can be manufactured through the ammonolysis of isethionic acid or the reaction of aziridine with sulfurous acid. Because of its highly important physiological role, it can be supplied to energy drinks. It can also be used in cosmetics to maintain skin hydration, and used in some contact lens solution.