Rice is one of the three major food crops in the world.However, low temperature stress will seriously inhibit thegrowth and development of rice.In order to explore the role of miRNA in rice under low temperature stres , nine small RNAlibraries were constructed by taking the whole plant of 2 ~ 3 leaf rice before low temperature treatment,5 C low tempera-ture treatment for 24 hours and 5 C low temperature treatment for 48 hous.Through high-throughput sequencing and differential expression analysis of miRNAs in 9 small RNA libraries ,21 miRNAs related to cold stress were screened ,of whichl6 were up-regulated and 5 were down regulated under cold stress.The CO enrichment results of these 21 miRNA targetgenes showed that their target genes were widely enriched in intracellular processes including signal transduction , immunesystem and substance synthesis.This suggests that rice may cooperate to resist low temperature stress through a variety ofmiRNAs.Tlhe results of this studly provide a basis for further elucidating the molecular mechanism of miRNA response tolow temperature stress , and the miRNA identified in this study provides excellent miRNA resources for enhancing the ge-netic improvement of low temperature tolerance in rice.