The main cells involved in granuloma formation include macrophages, lymphocytes, and multinucleated giant cells. Macrophages are the primary cells that engulf and digest pathogens or foreign particles. When they are unable to eliminate these threats, they transform into epithelioid cells or fuse to form multinucleated giant cells. T-lymphocytes, particularly CD4+ T cells, also play a pivotal role by releasing cytokines that activate macrophages.