The MH-S cell line is derived from the adherent cell-enriched population of mouse alveolar macrophages transformed by SV40. The cells retain many characteristics of alveolar macrophages, including the typical morphology of macrophages. They are adherent, phagocytic, esterase-positive, and peroxidase-negative. Treatment with lipopolysaccharide (LPS) can stimulate the production of IL-1. The cells are capable of inhibiting the in vitro plaque-forming cell (PFC) response in a cell dose-dependent manner.