Analysis of data from several studies has shown that urinary taurine levels are highly significantly correlated with liver taurine concentration in control rats. Furthermore, urinary taurine levels measured before dosing with various hepatotoxic agents are significantly correlated with serum AST and ALT values measured after dosing with hepatotoxicants. That is, animal with low urinary taurine values and therefore low liver taurine concentrations tend to show greater hepatic damage. These data suggest that taurine may have a protective function in the liver.