The colon exhibits higher propensity for tumour development than ileum. However, the role of immune microenvironment differences in driving this disparity remains unclear. Here, by comparing paired ileum and colon samples from patients with colorectal cancer (CRC) and healthy donors, we identified ileum-enriched CD160CD8 T cells with previously unrecognized characteristics, including resistance to terminal exhaustion and strong clonal expansion. The transfer of CD160CD8 T cells significantly inhibits tumour growth in microsatellite instability-high and inflammation-induced CRC models. Cd160 knockout accelerates tumour growth, which is mitigated by transferring CD160CD8 T cells. Notably, in microsatellite instability-high and anti-PD-1-resistant CRC models, CD160CD8 T cells improve anti-PD-1 efficacy and overcome its resistance by increasing tumour-infiltrating progenitor-exhausted T cells, nearly eradicating tumours. Mechanistically, we uncover a CD160-PI3K (p85α) interaction that promotes FcεR1γ and 4-1BB expression via the AKT-NF-κB pathway, thereby enhancing CD8 T cell cytotoxicity. Our study reveals CD160 as a crucial regulator of CD8 T cell function and proposes an innovative immunotherapy strategy of transferring CD160CD8 T cells to overcome anti-PD-1 resistance.