We study finite perimeter sets in step 2 Carnot groups. In this way we extend the classical De Giorgi’s theory, developed in Euclidean spaces by De Giorgi, as well as its generalization, considered by the authors, in Heisenberg groups. A structure theorem for sets of finite perimeter and consequently a divergence theorem are obtained. Full proofs of these results, comments and an exhaustive bibliography can be found in our preprint (2001).