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Taurine plays a vital role in hearing. In fact, studies have found that in some cases, taurine can reverse the biochemical processes behind hearing loss. Other studies have demonstrated that taurine can almost completely eliminate the ringing in the ears associated with tinnitus. Much of the damage to hearing occurs not in the mechanical parts of the ear, but rather in the nerve cells that convert sound waves into the electrical energy that is perceived in our brains. Like other nerve cells, these so-called “hair cells” depend on the flow of calcium ions into and out of the cell. Taurine helps restore and control normal calcium ion flow in auditory cells