According to News-Medical.net, taurine is obtained from isethionic acid (2-hydroxyethanesulfonic acid), which in turn is obtained from the reaction of ethylene oxide with aqueous sodium bisulfite. The reaction of aziridine with sulfurous acid is also how taurine is made.
Taurine is an amino acid, a chemical that is a required building block of protein. Although taurine occurs naturally in food and breast milk, nearly all commercially available taurine is chemically synthesized.
Taurine contains a sulfonate group. In 1993, approximately 5,000 to 6,000 tons of taurine were produced for commercial purposes; half was used for pet food manufacture and the other half for pharmaceutical applications.