So far, the miRNAs have been indentified to play crucial roles in muscle and adipose development, but the underlying mechanisms for the changes observed in these tissues remain largely unknown, which warrants further studies. Despite the recognized importance of miRNAs in regulating gene expression, there has been little information about miRNAs expression in cattle. Diacylglycerol Kinase Inhibitor II Recently, related studies presented in bovine species have been conducted to provide insight into the miRNAs population by investigating the characteristics, expression pattern and features of their target genes. For instance, 59 distinct miRNAs were identified from bovine adipose tissue and mammary gland. Bta-mir424 and bta-mir-10b are highly abundant in germinal vesicle oocytes, as well as in early stage embryos. MiR-196a is a bona fide negative regulator of the newborn ovary homeobox gene during bovine early embryogenesis. Expression of bovine nucleoplasmin 2 is 6-Fluoromevalonate temporally regulated during early embryogenesis by miR-181a. Approximately 20% of the miRNAs involved in adipogenesis and lipid deposition were identified as being correlated with backfat thickness. The cattle, a major source of meat-based protein, is an economically important livestock animal. Bovine muscle is a tissue of major economic importance for meat production. Recently, special attention has been paid to double-muscled cattle, and their muscles contain twice the number of fibers. But their meat is less tasty due to the lower fat content. Thus in some countries, the production of fat animals is favored to ensure the production of marbled beef, which is rich in fat and has a high economic value. Marbling has been shown to play an important role in the eating quality and composition of meat. To better understand the biological mechanisms between AF and AM that may improve fat content in beef animals, the adult Chinese Qinchuan bovine AF and AM tissues were thus collected and two pooled miRNA libraries were constructed for Next-generation sequencing. Of the mappable sequences, the majority of the small RNAs were 21,24 nt in size, which coincided with the known specificity for Dicer processing and the features of mature miRNAs. In the present study, the 22 nt sequences in AF and AM were the dominant small RNAs.