Adaptive regulation and modulation by phosphorylation are mechanisms by which some cells control taurine transport. Goldfish and rat retinal cells were incubated with the activator of protein kinase C, phorbol 12,13-dibutyrate (PDBu), or the inhibitor of protein phosphatases, okadaic acid (OKA). OKA, 1 nM, inhibited the uptake of taurine at short period of incubation in goldfish retinal cells, and at low concentrations in rat retinal cells incubated with the inhibitor for 1 h. PDBu treatment did not produce significant effects. Isolated Müller cells from the goldfish retina presented a clear adaptive regulation and a decrease of taurine uptake by increasing phosphorylation either by the stimulation of PKC with PDBu or the inhibition of phosphatases with OKA.