In human, physiological taurine requirement is partly dependent on nutrition. Study of the human carcinoma LoVo cells shows the presence of a high and a low affinity taurine uptake. Besides them, a diffusion system has been found. A detailed analysis of the properties of the three systems is presented. A comparison of LoVo chemosensitive cells, and LoVo chemoresistant (MDR) cells which overexpress the multidrug transporter P-glycoprotein, shows that the only difference between the two cell types belong to the kinetic properties of the high and low affinity taurine uptake systems.