We found that there is a sequence within the site from 780bp to 802bp to the 3’ end of the AKR1B10P1 transcript is probably binding to miR‐138, which prompts a ceRNA effect of AKR1B10P1 sponging miR‐138 in HCC cells. Here, AKR1B10P1 is linked to hepatocellular carcinoma.