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B7-RP1 is a 40 kD protein, also known as ICOS ligand, B7-H2, and B7h. It has recently been clustered as CD275. It is a member of the immunoglobulin receptor superfamily expressed on splenic B cells, dendritic cells and macrophages. The expression of this antigen is increased by TNF- alpha stimulation and is highly upregulated by local inflammation. B7RP1 binds to ICOS and co-stimulates T cell and B cell responses. Two isoforms of this protein have been reported to occur as a result of alternative splicing. These isoforms show differential tissue distribution.