The osmoregulation of taurine transport in intestinal epithelial cells was investigated using human intestinal Caco-2 cells. The activity of taurine transport in the Caco-2 cells was increased by hypertonic conditions. This hypertonicity-induced up-regulation was dependent on both the culturing time and the osmotic pressure. Hypertonicity did not affect the activity of L-leucine, L-lysine, or L-glutamic acid transport, suggesting that osmoregulation was specific to taurine transport. The intracellular taurine content of Caco-2 cells was also increased by culturing in a hypertonic medium. These hypertonicity-induced changes in the intracellular taurine content and transport activity were reversible. A kinetic analysis of taurine transport in the control and hypertonic cells suggested that the up-regulation was associated with an increase in the amount of the taurine transporter. The mRNA level of the taurine transporter in hypertonic cells was markedly higher than that in the control cells, indicating that this osmotic regulation was due to the increased expression of the taurine transporter gene.