Over-expression of miR-144 accelerates atherosclerosis and reduces RCT in vivo.50,51 miR-26, miR-27a, miR-758, and miR-148a have similar functions for repressing ABCA1 expression and cholesterol efflux.52–55 miR-10b also negatively regulates cholesterol efflux from murine- and human-derived macrophages by directly repressing the expression of ABCA1 and ABCG1.56,57 Wang et al. indicated that CoQ10 may increase macrophage RCT by regulating miR-378 to increase ABCG1 expression.58 However, no evidence exists that suggest a direct targeting of ABCG1 by miR-378. This evidence concerns the gene ABCA1 and atherosclerosis.