Summary of the role of DNA methylation and co-factor (s-adenosylmethionine, SAM) in regulating differentiation, activation, and proliferation of pro- and anti-cancer immune cells. The pro- or anti-tumor effect of the immune cells in the TME is also described. Abbreviations: Th2, CD4+ helper T cell 2; Tregs, regulatory T cell; Th1, CD4+ helper T cell 1; CD8 T, CD8 cytotoxic T cells; Memory T cells, CD8 memory T cells; NK, natural killer cell; DC, dendritic cell; M1, macrophage M1 subtype; M2, macrophage M2 subtype; TAMS, Tumor associated macrophages; ICPi, Immune checkpoint inhibitors; s-adenosylmethionine, SAM.