MiRNAs are small, approximately 20 nucleotides in length, nonprotein-coding single strand RNAs. Their ability to regulate gene expression post-transcriptionally by binding to target mRNAs with low specificity leading to inhibition of gene expression through targeted mRNA degradation, mRNA cleavage, or translational arrest is the hallmark of miRNAs. So miRNAs manifest temporal tissuespecific gene expression patterns. MiRNAs are transcribed by RNA polymerase II and related transcription factors. After passing through a lot of control layers, eventually biogenesis cycle of miRNAs has been completed and they are converted to functional mature molecules. Systemic Lupus Erythematosus (SLE) represents the prototype of human autoimmune diseases. The etiology of this autoimmunity disorder remains unknown but autoantibody production and immune complex formation that lead to intense inflammation and multiple organ damage were determined. SLE has a prevalence of ~40 cases per 100,000 individuals with onset typically occurring in women of childbearing age. Increasing evidence has shown that aberrant expression of miRNAs is involved in the pathogenesis of the lupus.