MicroRNAs(miRNAs) are a recently discovered class of approximately 22 nucleotide RNA molecules.They are endogenous,highly conserved,and negatively regulate target mRNAs through binding the 3' end of untranslated region(3'UTR) in post-transcriptional level.microRNAs regulate 20%~30% of the human genome and participate in a variety of physiological pathological processes during growth and development,including cell differentiation,cell proliferation,apoptosis,diabetes,tumor formation,cardiovascular diseases,neurological disorders and viral infections.This overview discusses the relationship between microRNA and lipid metabolism.