Reverse cholesterol transport（RCT） is the only mechanism of cholesterol efflux in the body. It is important to maintain the cholesterol homeostasis. MicroRNAs have a close relationship with many pathophy-siological processes in vivo, such as tumor, lipid metabolism and immune function. MicroRNAs gradually become new drug targets.The recent studies indicate that MicroRNAs play important roles in RCT. This paper reviews the MicroRNAs that can regulate the RCT process, including miR-33, miR-758, miR-106b, miR-26, miR-27. These findings show that MicroRNAs play important roles in RCT and atherosclerosis, and provide new drug targets for clinical prevention Atherosclerosis.