CD24 is a highly glycosylated glycosylphosphatidylinositol (GPI) anchored protein expressed on the surface of various tumor cells. By binding to Siglec-10 molecules on macrophages, CD24 inhibits macrophage phagocytosis, thereby promoting tumor immune evasion. CD24 is an immunomodulatory target with potential for future development. Unlike CD47, CD24 is not expressed in red blood cells and does not produce similar blood-related side effects when targeted. CD24 also shows a distinct expression profile from PD-L1 in multiple tumors, indicating potential for combination with PD-1/L1 inhibitors in future clinical practice. Early antibody discovery for CD24 is complete, and multiple lead molecules have been selected through in vitro screening, demonstrating promising anti-tumor activity in mice.