The present invention relates to modified taurine and a method for preparing the same and, more particularly, to modified taurine different from conventional taurine in a distance between an intramolecular carbon (C) atom and a sulfur (S) atom adjacent thereto, and a preparation method therefor. Superior in terms of prophylactic and therapeutic effect on metabolic diseases, the modified taurine of the present invention is expected to find a wide spectrum of applications in the medical field.
