Statement of the Problem: T cells have been shown to play a role in the etiopathogenesis of periodontal disease. B7-H3, a costimulatory molecule, is found to be associated with regulation of T cell function in some tumoral tissues, as well as autoimmune and inflammatory diseases.Purpose: The aim of this study was to investigate the expression of B7-H3 molecule in healthy and diseased gingival tissue samples.Materials and Method: Gingival samples were taken from 2 groups (A and B) representing periodontal health and periodontal disease, respectively. These were paraffinized and processed to carry out immunostaining to identify B7-H3 expression. The slides were then examined under light microscope to assess the positive staining in epithelium and connective tissue. The intensity of positive staining in epithelium and the number of positive cells in the connective tissue were evaluated. Statistical analysis was done using kappa analysis and independent t-test.Results: Kappa analysis revealed good inter-examiner agreement for both the groups (group A: 0.718; group B: 0.797). Intensity of staining in the epithelium ranged from intense to moderate for both the groups. In the connective tissue, there was a statistically insignificant decrease (p value= 0.415) in the number of positive cells from group A (mean labeling index: 50.28±26.09) to group B (mean labeling index= 41.37±25.29).Conclusion: B7-H3 molecule has been found to be expressed in gingival tissue samples; however, it showed a statistically insignificant decrease in periodontal disease group compared to healthy group. Keywords ● B7-H3  ● Periodontitis  ● Immunohistochemistry