Receptors for the Fc region of IgG (Fc gamma R) are members of the Ig superfamily that function in the activation or inhibition of immune responses. Three classes of human Fc gamma Rs: RI (CD64), RII (CD32), and RIII (CD16), which generate multiple isoforms, are recognized. There are three genes for human Fcgamma RII /CD32 (A, B, and C) and one for mouse Fcgamma RII B (CD32B). CD32 is a low affinity receptor for IgG. Low affinity immunoglobulin gamma Fc region receptor II-b (FCGR2B) also known as CD32b, FCG2, IGFR2. CD32B is expressed on B cells and myeloid dendritic cells. Ligation of CD32B on B cells down regulates antibody production and may, in some circumstances, promote apoptosis. Co-ligation of CD32B on dendritic cells inhibits maturation and blocks cell activation. CD32B may also be a target for monoclonal antibody therapy for malignancies.