Taurine is a conditionally essential amino acid that plays a significant role in mitochondrial health by maintaining the mitochondrial pH buffering capacity and electron transport chain activity, regulating the expression and translation of respiratory proteins, and protecting mitochondria against oxidative stress. Taurine is involved in key physiological processes such as bile acid conjugation, osmoregulation, calcium homeostasis, detoxification, neuroprotection, and cell membrane stabilization. Taurine deficiency leads to mitochondrial dysfunction, cardiovascular diseases, retinal degeneration, suboptimal brain health, and diabetic complications. Therefore, L-Taurine SAP can be very useful to promote cardiovascular, neuronal, and retinal health.