Coenzyme Q-10 (or ubiquinone) is an important rate- limiting nutrient that is a cofactor in the mitochondrial electron transport chain, the biochemical pathway in cellular respiration from which adenosine triphosphate (ATP) and metabolic energy is derived. Since nearly all cellular activities are dependent upon energy, coenzyme Q-10 is essential for the health of all human tissues and organs. Coenzyme Q-10 is a naturally-occurring antioxidant nutrient which retards free radical formation in biological systems. Coenzyme Q-10 resembles vitamin E and vitamin K in chemical structure. Biochemically, it functions much like vitamin E in that it participates in antioxidant and free radical reactions. Healthy humans who consume a well-balanced diet have the ability to synthesize coenzyme Q-10. Unhealthy individuals and those on an inadequate diet may not synthesize coenzyme Q-10 in sufficient quantity. According to Dr. Karl Folkers and other experts, humans can biosynthesize coenzyme Q-10 from tyrosine or phenylalanine and mevalonic acid, which are small molecules abundant in the body. This is a complex biochemical process that requires 15 separate steps and many enzymes, coenzymes, vitamins and minerals. Only by such a process can the respiratory chain receive proper levels of coenzyme Q10. Thus, the biosynthesis of coenzyme Q-10 in the human body requires a good diet – one that is high in vitamins, minerals, and other nutrient factors. It has been shown by NHANES’ studies that many Americans do not have an adequate diet. Rather, their intake of most water soluble vitamins, vitamin A and some minerals and trace elements is insufficient. Many of these nutrients are essential for the biosynthesis of coenzyme Q-10. In addition, it has been shown that in disease states, nutrients from food sources may not necessarily be absorbed or available. According to some experts, coenzyme Q-10 should be considered an essential nutrient, as it is well established that coenzyme Q-10 is essential for the health of every cell in the human body. L-Taurine, is an abundant free amino acid in the body that provides protection to biological membranes against lipid peroxidation. This protects cells from abnormal calcium ion or water entry which can occur as a result of lipid peroxidation. Taurine lends its protective ability to oxidant-sensitive tissues, such as the retina, where it helps protect visual cells from light- induced oxidative damage. The cell stabilizing effect of taurine is also important in the central nervous system, skeletal muscle, and heart, where it is found in the highest concentrations.