A new approach to formulation of eye drops containing the active substances, taurine and adjuvant polymers such as dextran, poly(hexamethyleneguanidine)hydrochloride and Sovidon is proposed. According to this, the eye drops formulation must be started with studying the physicochemical properties of the polymer and taurine solutions, particularly from evaluation of their surface tension and wettability of the substrate similar to mucous layer of lacrimal film. The optimal values of solution concentrations providing effective delivery of drugs into intracellular space of epithelial cells were determined.