High concentrations of taurine are found in the heart muscle, white blood cells, skeletal muscle, and central nervous system. it is a building block of all the other amino acids as well as a key component of bile, which is needed for the digestion for fats, the absorption of fat-soluble vitamins, and the support of healthy serum cholesterol levels. Taurine is vital for the proper utilization of sodium, potassium, calcium, and magnesium, and it has been shown to play a particular role in sparing the loss of potassium from the heart muscle.