Lipid metabolism is closely related to the occurrence and development of various diseases, and microRNAs, as important post-transcriptional regulatory factors, are involved in various biological processes of adipocyte differentiation and lipid metabolism to regulate lipid metabolism. In this paper, the effects of miRNAs on adipocyte differentiation, lipid synthesis, decomposition and transport reported in recent years are reviewed, with the hope of promoting the mechanism of microRNA in lipid metabolism disorders.