microRNAs (miRNA) are non-coding RN A which are conserved in many species. These are now known as regulator of post-transcriptional level through direct complimentary base-paring between miRNA and target mRNA. They served in many biological processes such as cell cycle regulation, differentiation promotion, transcriptional network, control cell fate and patterning. In ESC, many miRNA ace known and work as regulator for maintaining sternness, differentiation into certain cell lineage. In this review, we will discuss about the roles of miRNA in stem cell pluripotency and differentiation into cardiac cells.