Corneal endothelial cells (CEnCs) cannot be regenerated once damaged, so restoring corneal function can only be achieved through tissue engineering. In this study, biocompatible films were prepared from silk fibroin (SF) and taurine (Ta) as a carrier for the regeneration of CEnCs. Ta/SF films were prepared by mixing Ta at various concentrations (0, 0.25, 0.5, 1, and 2 mM) in a 7% SF solution to determine the effects of Ta concentrations on cornea endothelial proliferation. We observed that the 0.25 mM Ta/SF film produced the highest number of viable cells and cellular proliferation. Ta/SF film was also found to maintain cell morphology and cell functionality. Current research on graft materials for corneal regeneration focuses on maintaining transparency, adhesion, and proliferation of corneal endothelial cells. In addition to the above-mentioned advantages, the Ta/SF film in this study creates an environment similar to the native CEnCs environment by using Ta, an amino acid abundantly present in the eye tissue. Therefore, Ta/SF film may be useful as a new treatment modality and a carrier for CEnCs in cornea tissue regeneration.