The enzyme from?Bilophila wadsworthia?requires pyridoxal 5′-phosphate as a cofactor, and catalyses a reversible reaction that starts an anaerobic taurine degradation pathway. ¦Â-Alanine is also a significant amino group donor. The enzyme from the bacterium?Pseudomonas denitrificans?PD1222 can also use hypotaurine, producing 2-sulfinoacetaldehyde, which spontaneously hydrolyses to sulfite and acetaldehyde. Unlike EC?2.6.1.55, taurine¡ª2-oxoglutarate transaminase, 2-oxoglutarate cannot serve as an acceptor for the amino group.