These miRNAs converge on central target genes such as STAT3, PTEN, BCL2, MYC, RAF1, EGFR, IRS1, SMAD4, FOXO3, GLUT4, AKT1, and CTNNB1, regulating pathways of insulin signaling, glucose metabolism, apoptosis, inflammation, and fibrosis.<h4>Discussion</h4>Shared miRNAs act as molecular nodes linking immunity and metabolism, providing a framework for biomarker development in TB-T2DM comorbidity. This evidence concerns the gene FOXO3 and type 2 diabetes mellitus.