Reverse cholesterol transport (RCT) is an important mechanism to remove cholesterol, and it has important significance to maintain cholesterol homeostasis and prevent atherosclerosis. ATP-binding cassette transporter A1 (ABCA1) is the key factor of RCT, the expression of ABCA1 is controlled by many factors of transcriptional level and post-transcriptional level. The post-transcriptional level of the expression of ABCA1 mediated by microRNA, is attached importance. According to the recent researches, kinds of microRNAs have regulated the ABCA1 expression directly by treating the ABCA1 as target gene, at the same time, they also have found some microRNAs take effects indirectly by regulating the transcription factor of the ABCA1 gene. For example, liver X receptor α (LXRα), peroxisome proliferator activated receptor γ (PPARγ), retinoid X receptor α (RXRα) are regulating ABCA1 expression, so as to affect cholesterol efflux, these microRNAs include miR-33a/b, miR-19b, miR-27a/b, miR-302, miR-758, miR-106b and so on. This article mainly reviews various known microRNAs influence on ABCA1 expression.