As one of the most important and wide distribution community type among terrestrial ecosystems, grassland ecosystem plays a critical role in the global carbon cycles and climate regulation. China has extremely rich grassland resources, which have a huge carbon sequestration potential and are an important part of the global carbon cycle. Drying and rewetting is a common natural phenomenon in soil, which might accelerate soil carbon mineralization process, increase soil respiration and exert profound influence on microbial activity and community structure. Under the background of the global change, the changes in rainfall capacity, strength and frequency would inevitably affect soil drying and wetting cycles, and thus change the microbial activity and community structure as well as soil respiration, and then exert important influence on global carbon budget. In this paper, related references in recent ten years were reviewed. The source of soil released, the trend of soil respiration over time and the relationship between soil respiration and microbial biomass, microbial activity and microbial community structure during the processes of dry-rewetting cycle were analyzed and summarized, in order to better understand the microbial response mechanism for drying and rewetting effecting on soil respiration in grassland ecosystem, and provide a certain theoretical basis for more accurate evaluation and prediction of future global carbon balance of terrestrial ecosystems and climate change.