Experimental damage of the aortal heart valve in rabbits caused taurine accumulation in the heart. Taurine content in the heart increased for two months 2.7 times in the left ventricle and 1.8 times in the right one. Taurine concentration in the blood began rising 5-10 days after the operation, reached the maximal value of about 150% as compared with its initial level and then decreased to the level near the initial one. Animals with insignificant taurine accumulation in the heart died for the first two months after the operation. Results are discussed from consideration on the protective role of taurine for the myocardium under the heart failure.