Previously we have observed the lack of immunoreactivity of taurine in the rod outer segments from light-adapted fish, such as the ayu Plecoglossus altivelis and lefteye flounder Paralichthys olivaceus. This finding prompted us to investigate if there is a difference in the immunocytochemical localization of taurine in the rod outer segments between the dark- and light-adapted states. In the retinas of the glass eel Anguilla japonica and the young goldfish Carassius auratus, extremely intense immunostaining was found in the cone outer segments, rod inner segments, photoreceptor supranuclear region and outer plexiform layer. The rod outer segments were not immunostained in the light-adapted state, while they were intensely immunostained in the dark-adapted state. Consequently, it was suggested that the lack of immunoreactivity in the rod outer segment may depend on light stimulation. In addition, the conspicuous immunocytochemical localization of taurine was discussed with the possible functional roles for taurine in the fish retina.