The purpose of this study was to investigate dietary taurine intakes, plasma taurine levels and urinary taurine excretions of women in Seoul(Kangbuk-ku) and Kyunggi(Yeoju) area, Korea. Seventy married women aged 39.7$pm$8.9 have volunteered for this study: 36 from Seoul area and 34 from Kyunggi area. Diet samples were collected from the participants and the samples included three meals (breakfast, lunch and supper), snacks, drinks and whatever the participants had eaten for 24 hours. The plasma was obtained by allowing a 5 $mell$ fasting blood sample to be in a heparinized tube for 30 min and centrifuging it at 11,000${ imes}$g for 20 min. The collected diets were blended, centrifuged and deproteinized. Taurine levels in the diet and plasma were determined as the dabsyl derivative using HPLC with Rf-detector. The intake of taurine ranged from 6.8 to 837.8 mg/day and its mean value was l45.5$pm$164.0 mg/day (mean$pm$SD). The 90th, 50th and 10th percentile values of the taurine intake were 280.0, 94.3 and 26.8 mg/day, respectively. There was a significant difference between two groups: 202.0$pm$204.9 for Seoul area and 85.5$pm$67.2 mg/day for Kyunggi area(p<0.00l). The taurine level in plasma ranged from 42.1 to 201.9 $mu$mol/L and its mean value was 74.9$pm$22.8 $mu$mol/L. The 90th, 50th and 10th percentile values of the plasma taurine were 101.1, 70.7 and 54.6 $mu$mol/L, respectively. There was no significant difference between Seoul area and Kyunggi area in plasma taurine level.