1. Taurine had cytoprotective effects on hepatocytes under hyperoxic or hypoxic condition in the presence of Ca2+. 2. Bile acids had toxic effects on hepatocytes; there was no significant difference in the toxicity between free bile acids and taurine-conjugated bile acids. 3. The mobility of the membranes, examined by 31P-NMR, decreased after treatment with taurine or free bile acids, but increased after treatment with taurine-conjugated bile acids. 4. The fluidity of the membranes, measured by ESR, did not change after treatment with taurine, but decreased after treatment with free bile acids and increased after treatment with taurine-conjugated bile acids. In conclusion, because most bile acids are conjugated with taurine in the liver after administration of taurine, the influence of taurine-conjugated bile acids has to be taken into consideration in estimating the functions of taurine in the liver.