牛磺酸（Taurine Tau）化学名为2-氨基乙磺酸，是一种具有广泛生物活性的含硫氨基酸。对人体的心血管、脑神经、肌肉活动、免疫和视觉等系统的生物学功能具有重要的调节作用，也是胚胎发育尤其是大脑和视觉发育所必需的营养物质之一。它在心血管功能方面的作用已经受到了特别的关注。对于高血压、心律失常、缺血性心脏病、动脉粥样硬化都有明显的疗效。镁对维持血管功能有重要的营养作用但在现代高脂肪精制的食物中经常缺乏。镁缺乏会引起高血压和心律不齐，已证明镁的补充可以减少高血压发病。镁盐静脉给药在治疗急性心肌梗死方面能减少心律不齐的连续发作提高存活率。将Tau和镁离子有机地结合在一起得到的牛磺酸镁（Magnesium taurate MT）作为一种可行的新型治疗药物、食品添加剂或金属元素补充剂有效治疗高血压、心律不齐、子痫等疾病具有很大的研究和开发价值。

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Taurine Tau, chemically known as 2-aminoethanesulfonic acid, is a sulfur-containing amino acid with a wide range of biological activities. It plays an important role in regulating the biological functions of the human body's cardiovascular, cranial nerve, muscle activity, immune and visual systems, and is also one of the essential nutrients for embryonic development, especially brain and visual development. Its role in cardiovascular function has received particular attention. It has obvious curative effect on hypertension, arrhythmia, ischemic heart disease and atherosclerosis. Magnesium is an important nutrient for maintaining blood vessel function but is often lacking in modern high-fat refined foods. Magnesium deficiency can cause high blood pressure and irregular heartbeat, and magnesium supplementation has been shown to reduce the incidence of hypertension. Intravenous administration of magnesium salt in the treatment of acute myocardial infarction can reduce the recurrence of arrhythmia and improve survival. The Magnesium taurate MT obtained by organically combining Tau and magnesium ions has great research and development value as a feasible new therapeutic drug, food additive or metal element supplement to effectively treat diseases such as hypertension, arrhythmia and eclampsia.