The propose of this study was to investigate taurine intake in formula-fed and breast-fed infants and to estimate the level of taurine of blood and urine in order to determine the requirement of taurine intake in infants. These results will be useful to suggest the guideline of requirement of taurine intake and may contribute toward the proper use of breast milk substitutes. Experimental groups were breast-fed infants (n=10) and formula-fed infants (n=10) of 20 normal delivery infants in general hospital. This study was longitudinal study from birth up to 16weeks (0 week, 4 weeks, 8 weeks, 12 weeks, 16 weeks). The items of test were anthropometry(weight, height, head circumference, chest circumference), intake of taurine, taurine level of blood and urine in breast-fed and formula-fed infants. There were no significant differences between breast-fed and formula-fed infants in weight, height, head and chest circumference. There is a need for future studies of exclusive infants with larger samples to determine which growth pattern should be considered as the norm. Taurine concentration of plasma and urine did not differ between breast-fed and formula-fed infants. Taurine intake recommendations for infants is about 30mg/day from this study. This data will be useful for production of human-like formula milk and suggestion of an index of selection of a consumer in taurine.