The action of taurine and GABA on the cat cerebral cortex neurons was studied. Electrophoretically administered taurine and GABA hyperpolarized the neuron membrane. GABA, in contrast to taurine, sharply increased the somatic membrane conductance. Taurine action was weaker than that of GABA and its effects were not always observed. However, in a number of instances it exerted inhibitory influence similar to GABA action. Some facts make it possible to suppose that taurine acts mainly on the neuron dendrites. The data obtained are in accordance with the supposition that taurine might be an inhibitory transmitter in the cerebral cortex.