In order to elucidate the relative importance of oestrogen receptor (ER)a, ERb and an ERb variant (ERb2/bcx) in the response of breast cancers to tamoxifen, tumour levels of each receptor were assessed in 36 patients before and after 3 months of neoadjuvant treatment with tamoxifen (20 mg daily). All patients were postmenopausal women presenting with large ERa-positive breast cancers. Clinical response to treatment was assessed by tumour volume changes as determined from sequential ultrasounds and pathological response by comparison of the tumour morphology before and after treatment. Of 33 cases, 23 (70%) were classified as having a clinical response and 16 (48%) as having a response pathologically. All tumours stained positively for ERa and ERb and 15 out of 33 (45%) for ERb2/bcx. There were no significant differences in quantitative expression of any receptor between tumours that subsequently responded and that did not, whether response was assessed clinically or pathologically. Tamoxifen treatment was associated with a decrease in ERa, but an increase was the most frequent change (17 out of 33) in ERb, and no consistent change was evident in staining of the ERb2/bcx variant. In summary, ERb1 and ERb2/bcx variant protein are detected in ERa-positive breast tumours but their expression is not associated with a response to tamoxifen. Differential changes in ERa and ERb were seen with treatment.