Taurine is depleted in diabetics, which raises the question of whether its deficiency contributes to the development of diabetic retinopathy as well as to other complications of diabetes. It is suspected, but not proved, that taurine deficiency may contribute to the development of age-related macular degeneration, and hence a logical supplementation with taurine may help to protect against it.

Unlike other amino acids, taurine is not incorporated into proteins, but exists independently in tissue, most abundantly in the retina, platelets, muscles, and the nervous system. It is not considered an essential amino acid because it can be metabolized in the body from cysteine. Taurine makes up 50% of the free amino acid in the heart and is thought to strengthen it, according to Robert Abel, Jr., M.D.