N-carbobenzyloxy-L-glutamic acid (I) is converted to the anhydride (II). Reaction of (II) with benzyl alcohol gives a mixture of half esters from which the halt ester (III) is isolated as the dicyclohexylamine salt. (III) is esterified with 4-nitrophenol (IV) with the aid of dicyclohexyl carbodiimide and the product (V) is reacted with taurine (VI). Deprotection of the resulting peptide (VII) by catalytic debenzylation affords glutaurine.