Many in vivo studies with hypercholesterolemia rat, mouse and hamster reveal that the cholesterol-lowering effect of taurine is carried out by enhancing CYP7A1 activity or gene expression and fecal bile acid excretion [5, 6, 16, 17], while in vitro researches are few. Here, CYP7A1 is linked to familial hypercholesterolemia.