MicroRNAs (miRNAs) are small non-coding RNAs, which regulate gene expression at the post-transcriptional level. Recent studies indicate that miRNAs may constitute a major mechanism underlying mammal's retinal development. The overall objective of this study is to compare and contrast retinal miRNAs expression between newborn and adult rabbits, and to identify some of the genes possibly associated with retinal development. Retinas were isolated from 3-day-old and 2-month-old rabbits. A miRNA microarray designed to detect 924 miRNAs was used to determine the expression profile of miRNAs from newborn and adult rabbits. The expression of twenty-eight miRNAs was found to differ significantly between newborn and adult rabbit retina. Among these, 17 appear to be up-regulated and the other 11 miRNAs down-regulated, suggesting a role of differential miRNA expression in retinal development. Computer prediction tools indicate that some of the target genes might be directly associated with signal pathways relevant to visual development.