In the literature taurine is characterized as a non-specific growth or blood clotting factor, an antioxidant, a membrane protector, or a regulator of calcium ion homeostasis, just as vitamins A, D, E, F, and K are similarly characterized. On the basis of recent finding concerning the relationship between taurine and the aldehyde of vitamin A-retinal (Petrosian and Haroutounian, 1988, 1998; Petrosian et al., 1996), as well as on the basis of data from the literature, we now suggest a hypothesis that taurine promotes the bioavailability of the lipid soluble vitamins A, D, E, K, and F, probably by forming different types of water soluble, easily hydrolyzable complexes. It is quite possible that the ability of taurine to convert lipids and lipid soluble substances into a water soluble state is the key to understanding the unusually wide diversity of biological phenomena associated with taurine. This form of delivery may be an additional, secondary mechanism for the transport of lipid soluble vitamins, which was probably acquired early in evolution, and remains extremely important for mammals and humans directly after birth for a variety of physiological functions such as: vision in normal and in emergency situations, rapid blood clotting, sperm eruption, and situations requiring a prompt consumption of lipid soluble vitamins characteristic of excitable systems. Clearly, the role of taurine in the physiology of the water insoluble vitamins remains an enigma and is worthy of further investigations.