L-Carnitine is a natural protein-like substance that enables cells to carry fuel (fatty acids) to the heart. Taurine is an amino acid that is found in muscles, it is most abundant in the heart tissue. It maintains cell membranes, regulates the heartbeat and protects the heart from calcium overload. One study showed it to be more effective than CoQ10. To get a little more technical, Carnitine’s job is to carry fatty acids into the mitochondria. Fatty acids are metabolized by the mitochondria within the cell. Each molecule of fat must be attached to a molecule of Carnitine in order to be transported across the mitochondria. After the fat has been metabolized in the mitochondria and has generated the energy ATP, Carnitine is again needed to remove the waste product from the mitochondria.