Hea failure cells are found in:

Hea failure cells are hemosiderin laden macrophages which are present in the alveolar lumina. Lung is the most commonly affected organ in left ventricular failure. Increased pressure in the pulmonary veins causes pulmonary edema which inturn causes accumulation of edematous fluid into the alveolar space. The leaked hemosiderin and other iron containing paicles are phagocytosed by macrophages. This iron gets conveed to hemosiderin leading to formation of siderophages. Presence of Kerley B lines on chest X ray is due to transudate in the interlobular septa. Ref: Review of Pathology and Genetics By Gobind Garg, page 307.