Taurine regulates an unusual number of biological phenomena, including hear
t rhythm, contractile function, blood pressure, platelet aggregation, neuro
nal excitability, body temperature, learning, motor behavior, food consumpt
ion, eye sight, sperm motility, cell proliferation and viability, energy me
tabolism and bile acid synthesis. Many of these actions are associated with
alterations in either ion transport or protein phosphorylation. Although t
he effects on ion transport have been attributed to changes in membrane str
ucture, they could be equally affected by a change in the activity of the a
ffected transporters. Three common ways of altering transporter activity is
enhanced expression, changes in the phosphorylation status of the protein
and cytoskeletal changes. Interestingly, all three events are altered by os
motic stress. Since taurine is a key organic osmolyte in most cells, the po
ssibility that the effects of taurine on ion transport could be related to
its osmoregulatory activity was considered. This was accomplished by compar
ing the effects of taurine, cell swelling and cell shrinkage on the activit
ies of key ion channels and ion transporters. The review also compares the
phosphorylation cascades initiated by osmotic stress with some of the phosp
horylation events triggered by taurine depletion or treatment. The data rev
eal that certain actions of taurine are probably caused by the activation o
f osmotic-linked signaling pathways. Nonetheless, some of the actions of ta
urine are unique and appear to be correlated with its membrane modulating a
nd phosphorylation regulating activities.