In the present study, the levels of PGC-1α, NRF1, NRF2, and Tfam in the FLHS hens and the steatosis model cells decreased significantly, the contents of which were significantly up-regulated after the taurine intervention, which seemed to represent an adaptive response of taurine to stimulate mitochondrial and tissue/cell renewal. The gene discussed is PPARGC1A; the disease is steatosis.