Niacin is an essential vitamin that is required for many metabolic processes. It is found predominantly in foods in bound forms that have poor bioavailability. Niacin deficiency was historically more common when diets relied heavily on maize. While niacin is widely distributed in foods like meats, cereals, vegetables and nuts, the amount of bioavailable niacin varies depending on food processing and cooking methods. Tryptophan can also be converted to niacin in the body.