Our recent study has provided that the in vitro SEC-induced proliferation of bovine T cells is preceded by a period of a non-proliferative immunoregulation of T cells that may be associated with cytokine production regulated by type 1 or type 2 T cells. Inversion of CD4(+):CD8(+) T cell ratio and induction of CD8(+) T cells with immunoregulatory activity could increase the probability of intracellular survival of Staphylococcus aureus (S. aureus). The increase of activated CD8(+)(ACT2(+) BoCD8(+)) T cells in cows with mastitis caused by S. aureus may be associated with immune-regulatory function in the bovine mammary gland. The difference and similarity between bovine activated CD8(+) T cells (CD8(+)CD26(+)) and well-established human CD4(+)CD25(+) T regulatory (Tr) cells may help to reveal their unique immune regulatory system in the host infected with S. aureus.