With the brain and liver of various animals (mice, catfish, bull-frogs, common turtle, and chicken) as the materials the author investigated the transamination of taurine and α-ketoglutaric acid by means of paper chromatography; and obtained the following results. 1. No transamination of tuarine-glutamic acid can be recognized in any of these animals. 2. In the liver likewise no transamination can be detected. 3. Taurine is in no way associated with glutamic acid in the processes of the transa-mination.