p27(kip1) (p27) is a cell cycle inhibitor and tumor suppressor whose expression is highly regulated in the cell. Low levels of p27 have been associated with poor prognosis in cancer. Recently, several microRNAs have been described to control p27 expression in various tumor types. In this chapter, we will provide an overview on the role of microRNAs in cancer, and will discuss how microRNAs regulate p27 expression and the implications for tumor progression.