Direct conversion receivers in orthogonal frequency division multiplexing (OFDM) systems suffer from direct current (DC) offset, frequency offset, and IQ imbalance. We have proposed an IQ imbalance estimation scheme in the presence of DC offset and frequency offset, which uses preamble signals in the time domain. In this scheme, the DC offset is eliminated by a differential filter. However, the accuracy of IQ imbalance estimation is deteriorated when the frequency offset is small. To overcome this problem, a new IQ imbalance estimation scheme in the frequency domain with the differential filter has been proposed in this paper. The IQ imbalance is estimated with pilot subcarriers. Numerical results obtained through computer simulation show that estimation accuracy and bit error rate (BER) performance can be improved even if the frequency offset is small.