We have previously reported that taurine-mediated reductions in plasma cholesterol in cholesterol-fed rats were caused by increased excretion of bile acids into feces. In the present study, we examined the effect of taurine on bile acid secretion into bile and the absorption of bile acids from the ileum. Male Wistar rats were divided into 2 groups, one group that was fed a diet containing 1% cholesterol (HC diet) and the other group fed a HC diet supplemented with 1% taurine for 2 weeks. Bile acid concentrations in the mesenteric blood, the distal ileum and the colorectal digesta were determined. Mesenteric bile acid concentration in the distal ileum was significantly lower in rats fed the taurine containing diet than in those fed only the HC diet. Colorectal, but not distal ileal, bile acid concentration was significantly higher in rats fed the taurine diet than in those fed the HC diet. However, the secretion of bile acids into the bile was similar in the two groups. These results suggest that the absorption of bile acids from the distal ileum to the rectum is inhibited by taurine.