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Low affinity IgG Fc receptor gamma II (Fc-gamma II), also known as CD32, is a member of the immunoreceptor tyrosine-based activating/inhibitory motif (ITAM/ITIM) family. Fc gamma receptors play a critical role in immunity by linking the IgG antibody mediated response with the regulatory functions of the immune system (1). Three classes of Fc gamma receptor exist; Fc gamma RI (CD64, a high affinity receptor), Fc gamma RII, and RIII (CD32 and CD16 respectively, both low affinity receptors). Fc gamma RIIa is an activating receptor, while RIIb1, RIIb2, and RIIb3 are inhibitory receptors generated by alternative splicing (1-2). Fc gamma RIIa is critical for antigen-presenting-cell activation and Fc gamma RIIb downregulates B-cell functions (3). Fc gamma RIIb has also been known to block the inflammatory immune response in mice (4). Once phosphorylated on tyrosine residues, Fc gamma RIIb associates with SHIP to downregulate phagocytosis.