The hemipteran whitefly Bemisia tabaci (Gennadius) is one of the most destructive pests damaging more than 600 agricultural crop species worldwide. The B and Q biotypes are most widely spread in Korea but they are not distinguishable based on morphological characters. Carboxylesterase 2 (Coe2) was determined to be 5.9 times more expressed in B biotype compared to Q biotype. Comparison of deduced amino acid sequences of Coe2 (595 a.a.) showed a total of 3.85% polymorphisms between B and Q types but no differences in major active sites. Quantitative real-time PCR revealed that both B and Q biotypes possess a single copy of coe2, suggesting that the overexpression of Coe2 in B biotype is likely due to overtranscription. To determine the putative role of Coe2 in insecticide tolerance, esterases were separated by native isoelectric focusing (IEF) and inhibited by various insecticides. The putative Coe2 band was apparently inhibited by pyrethroid and organophosphate insecticides, but not by imidacloprid. These findings suggest that overexpression of Coe2 confers chemical defense against pyrethroid and organophosphate insecticides, perhaps by sequestration.