Strengthening the reverse cholesterol transport (RCT) has the anti-atherosclerotic effect. MicroRNA (miRNA) involves the regulation of many biological processes. Recent studies suggest that miRNA can control the ATP binding cassette transporter A1(ABCA1) and scavenger receptor class B type Ⅰ (SR-B Ⅰ) that belong to the critical protein of RCT. Currently, it has been found that many miRNAs can inhibit the levels of SR-B Ⅰ and ABCA1 protein expression, and then inhibiting the cholesterol efflux. This paper summarizes the miRNA that involves the negative regulation of RCT.