<h4>Background</h4>We aimed to assess the abundance, distribution, and prognostic significance of Foxp3+ and CD4+ T-cells and their ratio in primary colorectal cancer (pCRC) and liver metastases (LM) in patients with synchronous and metachronous disease.<h4>Methods</h4>We performed a retrospective study involving patients who underwent resections of both pCRC and either synchronous (N = 55) or metachronous LM (N = 44). This evidence concerns the gene FOXP3 and colorectal cancer.