The block single-crystals of taurine were obtained, and its structure was determined by single-crystal X-ray diffraction. The single-crystal X-ray analysis of taurine reveals that the crystal belongs monoclinic, space group P2(1)/c with a = 0.52824(10) nm, b = 1.1647(8) nm, c = 0.79236(13) nm, ß = 94.0850(10). The magnesium complex with taurine has been synthesized in ethanol. The antibacterial assay of the Mg (II) complex was measureed using a modified version of the 2-fold serial dilution method. The results show that the complex shows considerable antibacterial activity against escherichia coli, bacillus subtilis and staphylococcus white.