For induction of an immune response, T cells should have been activated by signals mediated through costimulatory molecular such as CD80 (B7-1) and CD86 (B7-2) which being expressed on the surface of antigen presenting cells (APCs). The present study was designed to assess the rate of expression of CD80 and CD86 on recipient Kupffer cells (KCs), which have the abilities as APCs, under the state of both rejection and tolerance. For tolerant group, PVG rats received lymphocytes from DA rats were prepared. For iso and control group, PVG rats were inoculated by PVG spleen cells and phosphate buffered saline, respectively. After 1, 3 or 7 days, inactivated spleen cells of DA rat were re-injected through caudal vein. The liver was extracted after perfusion. KCs were isolated by centrifugal elutriation. KCs were analyzed using flow cytometry after reacting with anti-rat FITC labeled CD80 or CD86 antibody. The expression rates of CD80 and CD86 in tolerant group were smaller than those in control and iso group (p<0.05). The results indicate the possibility than the immune hypo-responsiveness was contributed by downregulation of the costimulatory signals on KCs, as a result of the intraportal inoculation of donor lymphocytes.