Tagatose is a functional sweetener. It is naturally occurring and often found in dairy products. Tagatose is similar in texture and sweetness to sucrose (table sugar) but with only 38% of the calories. It is approved for use as a food additive as a low-calorie sweetener. Only 15 - 20 % of Tagatose is absorbed in the small intestines and metabolized similarly to sucrose; the bulk of ingested tagatose is fermented in the colon by bacteria producing short chain fatty acids which are subsequently absorbed and metabolized by the body without affecting insulin levels. Tagatose is being investigated by Spherix for the treatment of obesity and type II diabetes. Tagatose consumed orally significantly blunts the rise in plasma glucose seen after oral glucose in patients with diabetes mellitus in a dose-dependent manner without significantly affecting insulin levels. It has been suggested that Tagatose may act by attenuating the absorption of glucose in the intestines.