In plants, a promoter is essential to drive the transcription and expression of genes under stress conditions. The cold-regulated promoter is an important molecular switch involved in transcriptional regulation of a dynamic network of genes associated with cold acclimation processes. However, the structure and functions of the cold-regulated promoter are ambiguous. In this review, we first describe the common type and structures of the cold-regulated promoter, such as the core promoter and transcription factor binding sites, and then discuss the synergistic actions of promoter elements and cold-regulated genes. We also describe the transcriptional responses and cross-talk among cold-regulated genes in the ICE-CBF-COR cold-response pathway. Many stress-inducible genes are known to be regulated by endogenous abscisic acid (ABA), which accumulates during osmotic and cold stress. We discuss the regulation of promoters of cold-inducible genes in ABA-dependent and ABA-independent regulatory systems. We also describe the cross-talk among gene networks regulated by different cis-acting regulatory elements. Finally, we propose potential further research on, and practical applications of, the cold-regulated promoter.