Taurine has been found to be important in the formation of bile salts and eye health. Taurine is an amino sulfonic acid, but it is often referred to as an amino acid, a chemical that is a required building block of protein. Taurine is found in large amounts in the brain, retina, heart, and blood cells called platelets. The best food sources are meat and fish. Taurine is a by-product of the sulphurous amino acids, cysteine and methionine.