MicroRNAs (miRNAs) are a class of endogenous, small (~18-24 nt), single-stranded, non-coding RNAs that widely distribute in animals and plants and participate in the regulation of gene expression. With the development of the research of plant miRNA, more and more miRNAs was convinced to play important regulatory roles in the condition of abiotic stresses, e.g., nutrition starvation, low temperature, mechanism damage and so on. This paper reviews the synthesis of miRNA, the identification of miRNA and the targeted gene, and introduce the express analysis of stress-related miRNA, the regulatory pattern of miRNA and the property of the targeted gene.