The regulatory T cells (Tregs) are important immunoregulatory cells and the forkhead box P3 (Foxp3) is essential for the production and normal function of Tregs. It is generally believed that Foxp3+ Treg cells reduce immune response to tumor cells via inhibiting the function of T cells, and are closely associated with the genesis and development of tumors. These cells mainly pertain to Foxp3+ Treg cells in tumor infiltrating lymphocytes (TIL), but the exact mechanism for their peritumor accumulation remains unclear. On the contrary, others insist that Foxp3+ Treg cells inhibit tumor growth, and high expression of Foxp3 in tumor is correlative to favorable prognosis of diseases. After literature review, the authors analyzed that the causes of the disagreement might be related to the distinct types of gastric cancer and antibody for detecting Foxp3 and the subpopulation of Foxp3+ Treg cells. Therefore, more reliable data can be obtained only by identifying the true subtypes of Foxp3+ Treg cells and verifying their relations with the various types of gastric cancer.