Abstract: Using abalone viscera as raw materials,analysis of single factor and response surface method( RSM)combining 4 factors of extraction temperature,extraction time,liquid to solid ratio,extraction times and their interaction effects on the extraction of taurine were investigated,followed by HPLC and scanning electron microscopy( SEM) to identify purification of taurine.A mathematical regression model was established based on the effect of each factor and taurine extraction.Optimal extraction conditions were determined as following: temperature at 94 ℃,duration for 140 min,solid- to- liquid ratio of 1 ∶ 4,extraction of 4 times. Under these conditions,the extraction rate of taurine from abalone viscera was( 12.82 ± 0.23) mg·g^-1,which agreed well with the predicted value of 13.00 mg·g^-1 from the regression model.This result indicated that the regression model could well predict the amount of extraction of taurine from abalone viscera.Using optimum extraction conditions,followed by ethanol extraction,evaporation,precipitation,carbon treatment,and crystallization,taurine was effectively extracted from abalone viscera and its crystal was obtained. The purity of acquired taurine was 96.5% as detected by HPLC.Scanning electron microscopy( SEM) assay showed that taurine mainly forms fine- needle- shaped crystals with rough surface.