Near Infrared transmittance Spectroscopy (NIRS) was used to evaluate and quantify the pharmaceutical active compounds. In the paper, taurine (2-Aminoethanesulfonic acid) was quantitatively analyzed in commercial pharmaceutical preparations. For calibration a central composite factorial design was used to determine concentrations of ingredients in reference samples. For the quantitative analysis of taurine, the most suitable data analysis method includes the calculation of second derivatives and a partial least squares regression (PLSR) model. By NIR spectrometry, combined with PLSR, the taurine concentration was successfully predicted with a relative standard error of prediction (SEP) lower than 1.04%.