Conditionally essential sulfonated amino acid synthesized in the liver from cysteine and methionine. Important during mammalian development, especially for cells of the cerebellum and retina. Physiological roles include: bile acid conjugation, osmoregulation, membrane stabilization, calcium homeostasis, and regulation of retinal and cardiac function. Isoln from ox bile: Hammarsten, Z. Physiol. Chem. 32, 456 (1901); from abalone (Haliotis): C. L. A. Schmidt, T. Watson, J. Biol. Chem. 33, 499 (1918). Prepn by treatment of salts of 2-chloroethane-1-sulfonic acid with NH3: J. W. James, J. Prakt. Chem. Chem.-Ztg. 31, 413 (1885); starting with 2-bromoethanesulfonate: C. S. Marvel, C. F. Bailey, Org. Synth. coll. vol. II, 563 (1943); by Na2SO3 sulfonation of ethylene chloride followed by ammonolysis with anhydr NH3 or aq NH3 and ammonium carbonate: J. W. Schick, F. Degering, Ind. Eng. Chem. 39, 906 (1947); from aziridines: L. Hu et al., J. Org. Chem. 72, 4543 (2007). Crystal density study: D. E. Hibbs et al., Chem. Eur. J. 9, 1075 (2003). Review of separation and determn methods: S. Mou et al., J. Chromatogr. B 781, 251-267 (2002). Importance to retinal function in cats: K. C. Hayes et al., Invest. Ophthalmol. 15, 52 (1976). Review of role in nutrition: H. P. Redmond et al., Nutrition 14, 599-604 (1998); of role in retinal function: L. Lima, Neurochem. Res. 24, 1333-1338 (1999); of therapeutic potential in diabetes: S. H. Hansen, Diabetes Metab. Res. Rev. 17, 330-346 (2001); of immunomodulatory effects: G. B. Schuller-Levis, E. Park, FEMS Microbiol. Lett. 226, 195-202 (2003).