Human milk contains transforming growth factor-beta isoforms(TGFβ1 and β2). TGFβ affects growth and differentiation of neonatal intestinal epithelia, and modulates restitution of the gut epithilium following injury. A differential distribution of some bioactive factors in milk fat and aqueous fractions has been shown, which could affect bioavailability. It is unknown if TGF-β2 shares similar distribution properties. We sought to determine if there is a differential concentration of TGFβ2 in human milk aqueous and fat compartments. Eighteen milk samples were collected from 15 lactating mothers on postpartum day 2 to 27; gestational age of their infants at delivery ranged from 24 to 40 weeks. Whole milk was centrifuged at 2500g × 20 min at 4°C to achieve separation and isolation of its fat, aqueous and cellular components. Sodium taurcholate(STC) was added to the fat for emulsion. The concentration of acid-activated TGFβ2 in the aqueous and fat components of human milk was measured by ELISA (R&D Systems; sensitivity 55 pg/ml sample; cross-reactivity with other TGFβ species/receptors is not significant; standard curve unaffected by STC). TGFβ2 was detected in all aqueous samples (6214 ± 5083 pg/mL; range 1619 to 20686); and all fat samples (6987 ± 5344 pg/mL; range 1736 to 20576). Similac Special Care formula and Enfamil Premature formula, also tested, did not have detectable levels of TGFβ2. In conclusion TGFβ2 is found in high concentrations in both the aqueous and fat compartments of human milk. These findings may be of significance for differential distribution and bioavailability of TGFβ2 in the newborn gut. Results of this study are important to future research, as fat is often discarded during human milk investigations.