As diverse physiological functions of taurine have been reported, taurine-containing health drinks and products are marketed worldwide for the treatment of various conditions such as improvements of liver, heart and circulatory functions or as an aid to athletic performance. Although animal studies have shown that taurine is fairly safe when supplemented in the diet for an extended period, the effective dose range of taurine for dietary supplements is in controversy. Reports on dietary taurine intakes have been sparse, and would serve as a guideline for determining an appropriate taurine dosage. The present study was aimed to estimate dietary intake level of taurine using the taurine content database of commonly used food stuffs established recently in our laboratory, and also to evaluate plasma concentration and urinary excretion of taurine in adolescents and adults residing in Seoul area. Dietary taurine intakes of the subjects were 219$pm$16.9mg/day for 16-19 years old(n=123), 177$pm$18.1mg/day for adults older than 20 years old(n=123). Male subjects(n=115) consumed 216$pm$21.1mg of taurine/day, while female subjects(n=131) consumed 181$pm$14.3mg of taurine/day(p<0.05). The level of dietary taurine intake was positively correlated with the levels of dietary intakes of energy, carbohydrate, total lipids, cholesterol, vitamin A, vitamin B$_1$, niacin, vitamin C, calcium, phosphorous, sodium and potassium at p<0.01, and with dietary intakes of iron and animal lipids at p<0.05, respectively. Plasma taurine concentration of subjects were 135$pm$5.9$mu$mol/L, which is considered to be within a normal range for healthy subjects. The subjects excreted 1158$pm$72.7nmol/ of tarine mg creatinine in their urine, which is approximated as 150-170mg of taurine/24hr urine based on the assumption that 18mg creatinine/kg/day is excreted in the urine of healthy adults, and this would be about 80% of the daily taurine intake observed in the same subjects. Dietary taurine intake level was positively correlated with plasma taurine concentration, as well as with urinary taurine excretion corrected by creatinine excretion at p<0.05. The present study was the first report of taurine intake, and plasma concentration and urinary excretion of taurine in a Korean population so far, and these results would serve as an index for the future study evaluating taurine status in a diverse population within and outside Korea. (Korean J Nutrition 34(4) : 440~448, 2001)