GABA content of isolated, dark adapted frog retina was found to be 3.15 ± 0.28 mM. After 30 minutes of exposure to intense light (200 1x), retinal GABA levels increased about 70%. Interestingly, incubation of dark adapted retina for 30 minutes with medium containing 0.4 mM taurine also led to a 70% increase in GABA levels. Since the light-induced elevation in GABA content was reduced over 50% by a simultaneous injection of 0.02 mM strychinine, it is likely that the light-induced GABA change is partly mediated by the release of taurine from the retina seen after light exposure. However, incubation of isolated retina with medium containing increasing concentrations of taurine (1, 2 and 20 mM), caused a progressive rise in ¹⁴C-GABA efflux from retina that was preloaded with 2.2 μM GABA and exposed to dim light (0.05 1x). It was also shown that taurine (1 and 5 mM) dramatically reduced ¹⁴C-aspartate efflux from retina preloaded with radioactive aspartate and exposed to dim light conditions. By comparison, intense light stimulation (40 1x) reduced basal ¹⁴C-aspartate efflux while dark exposure increased ¹⁴C-aspartate loss from the isolated retina. We found that taurine depressed the b-wave signal of frog retina, with the maximum effect occurring at a concentration of 1 mM. Addition of strychnine (0.4 mM) reversed the taurine effect on the b-wave, indicating that taurine receptors must be present in the inner retina. By contrast, taurine (0.1 – 20 mM) had no effect on the P111 component of the ERG initiated by either aspartate or cobalt. However, taurine exerted a modest depressant activity on P111 initiated by glutamate. The significance of these data relative to the putative neurotransmitter function of taurine in the inner retina is discussed.