Reverse cholesterol transport (RCT) is the only mechanism that clears cholesterol in the body and has positive significance for maintaining cholesterol homeostasis in vivo. MicroRNA (miRNA) is non-coding RNA that has the ability to transcriptionally regulate gene expression. Hundreds of miRNA have been identified in humans and they are involved in the regulation of almost all processes, including cholesterol transport, metabolism, and maintenance of cholesterol homeostasis. Due to their small size and the ability to specifically regulate gene expression, miRNA has gradually become targets for the regulation of dyslipidemia and other lipid related diseases. This article reviews the miRNA that mediate RCT, including miR-33, miR-19b, miR-144-3p, miR-223, and miR-378. The summary of how miRNA modulates cholesterol metabolism provides new ideas for the prevention and treatment of atherosclerosis.