microRNAs (miRNAs) are endogenously derived small RNAs that regulate the expression of mRNA via binding to its target sequence at mRNA 3' -untranslated regions (UTRs) and thereby play an important role in many biological activities in host cells. Studies have shown that cellular miRNAs can regulate the expression of human immunodeficiency virus (HIV) and affect the replication and infection of HIV, and actively engage in the latency of HIV. Meanwhile, viral miRNAs produced by HIV-1 play an important role in regulating both the viral life cycle and the interaction between virus and host. However, more HIV-associated miRNAs remain to be discovered and their acting mechanisms need to be further addressed.