The low affinity IgG receptor FcgammaRII (CD32) represents the most widely distributed class of human FcgammaR. To analyze the biologic functions of different FcgammaRII isoforms, we stably transfected FcgammaRIIb1, IIb1*, IIb2, IIa, and a IIa tail- mutant to the mouse IIA1.6 B lymphoma cell line. Of these, FcgammaRIIb1* represents a receptor variant that is identical to IIb1 except for a single amino acid difference in the cytoplasmic tail (amino acid position 11) where a tyrosine (IIb1) is replaced by an aspartic acid (IIb1*). Evaluation of capping ability showed the FcgammaRIIb1 molecules to cap effectively, which was even more apparent with IIb1*. None of the FcgammaRIIa, IIa tail-, or IIb2 isoforms capped significantly. Internalization of FcgammaR-antibody complexes proved very efficient for both the FcgammaRIIa and IIb2 isoforms, whereas the IIb1 molecules internalized moderately compared with IIb1*, which internalized less efficiently. Notably, human IgG aggregates were internalized effectively by FcgammaRIIa and moderately by IIb2. Neither FcgammaRIIb1 nor IIb1* proved capable of internalizing such IgG aggregates. Cross-linking of the different FcgammaR molecules showed FcgammaRIIa capable of triggering increases in [Ca2+]i. FcgammaR expressed on B cells were able to down-regulate [Ca2+]i ion co-cross-linking with sIgG. Notably, all three FcgammaRIIb receptors proved active in this respect, in contrast to FcgammaRIIa. The cell distribution of these FcgammaRII isoforms was analyzed in a panel of human B cell lines to complement the IIA1.6 B cell model. FcgammaRIIa was found expressed both at message and protein levels in all tested human B cell lines. In the pre-B cell lines evaluated, no FcgammaRIIb molecules were detectable, whereas both FcgammaRIIb1 and IIb2 molecules were found present in more mature B cell lines. These data support both a complex expression pattern of FcgammaRII isoforms in B cell lines and functional differences between these B cell molecules.