Ammopiptanthus mongolicus, a woody plant growing in the desert, plays a vital role in vegetation maintaining and restoration in the arid region in northwest China. The plant exhibits an extremely high tolerance to abiotic stress such as drought and freezing stresses, and it has been used as an ideal model for abiotic stress tolerance research in trees. MicroRNA (miRNA) is a class of approximately 21nt endogenous non-protein-coding small RNA, which plays an important role in plant growth, development and responses to environmental stresses. By now, a large number of miRNAs have been reported in many plant species, but no studies describing A.mongolicus miRNA were published. In the present study, the types, expression levels, and putative target genes of conserved miRNAs in seedlings of A. mongolicus were analyzed using small RNA deep sequencing technology and bioinformatics methods. Nineteen conserved miRNAs, which belong to 10 miRNA families, were identified, with abundance ranging from 55 to 1920269 reads. Target prediction analysis determined the target genes of 14 conserved miRNAs. The functional classification analysis indicated that the conserved miRNAs participate in the development and environmental response by regulating the biological processes including the transcription regulation, hormone signal transduction, metabolisms and stress resistance.