MicroRNAs(miRNAs; miRs) are small, non-protein-coding RNAs that negatively regulate the gene expression. They bind to specific mRNAs and inhibit translation or promote mRNA degradation. Recently, some miRNAs have been shown to be involved in lipid homoeostasis. In particular, miR122 and miR-33 have a significant impact on lipid homeostasis and are potential therapeutic targets for treating lipid disorders and/or atherosclerosis. In this review, we describe the current understanding of the function of miRNAs in lipid homeostasis, with a focus on lipoprotein metabolism.