MicroRNA is an important regulatory factor in the process of gene expression, which plays a very important role in cell differentiation, proliferation, apoptosis and lipid metabolism. Research on microRNA and lipid metabolism has been a hotspot in recent years. The microRNA-33, microRNA-122, microRNA-370, microRNA-758, microRNA-27, microRNA-30c, microRNA-223 and microRNA-144 were mainly involved in the microRNAs related to lipid metabolism. Among them, microRNA-122 and microRNA-33 play a major role in regulating cholesterol and fatty acid balance in vivo. MicroRNAs are involved in the regulation of cell differentiation and lipid metabolism. They are also regulated by transcription factors, adipoc ytokines and environmental factors. Different microRNAs form a complex regulatory network through the regulation of target gene mRNA. This paper reviews the role and the way of microRNA regulation of lipid metabolism.