When skeletal muscle undergoes IR, the expression of various miRNAs is up-regulated (miR-106b, miR-23a, miR-761, miR-135a, Let-7, miR-29a) or down-regulated (miR-133a, miR-149, miR- 1), they participate in the regulation of skeletal muscle glucose uptake, insulin signaling pathway and mitochondrial biogenesis (Fig. 1, Fig. 2), and play an important role in the occurrence and development of skeletal muscle IR, these miRNAs can be used as therapeutic agents for skeletal muscle IR or potential targets for diabetes. Here, INS is linked to diabetes mellitus.