As one type of important gene regulators，miRNAs have been proved to be involved in various physical and pathological processes，such as individual development，cell proliferation，apoptosis，fat metabolism, hormone secretion and tumor development. The SNPs of animal miRNAs，and the target genes of matural miRNAs， microRNAs and pre- miRNAs were all reviewed in this paper. It strongly confirmed that these SNPs may provide new ideas for disease treatment and animal performance trait improvement