MicroRNAs (miRNAs) are recently discovered major regulators of gene expression, which play a pivotal role in a wide spectrum of biological processes including antiviral defence. There is growing evidence that some viruses either encode their own viral miRNAs or subvert cellular miRNAs. The host- and virus-encoded miRNAs and their targets together thus form a novel regulatory layer of interactions between the host and the virus. A better understanding of host-virus interaction mediated by miRNAs would not only enable us to unravel the molecular basis of viral pathogenesis, but also enable us to develop better therapeutic strategies.