The CD14 glycoprotein, gp 55, is present on most monocytic and macrophages like cell types: monocytes, macrophages, Kupffer cells, pleural phagocytic cells and dendritic reticular cells. CD14 is also observed on granulocytes and activated or transformed B-cells. Furthermore CD14 is present in a soluble form in human serum, urine and other body fluids. The CD14 molecule has been reported to be a receptor for endotoxin.