Reprogramming of somatic cells with defined transcription factors which leads to the acquisition of pluripotent phenotype requires many modifications in gene expression profile, metabolism and chromatin structure. MicroRNAs, a short non-coding RNA that inhibit translation of recognized mRNA sequences play an important role in this process. Because of the pleiotropism of their action microRNAs regulate subsequent steps in cellular reprogramming, among others activation of p53, mesenchymal-to-epithelial transition and development of embryonic gene expression profile. Further studies on the function of microRNA in reprogramming can increase our understandbing of generation, maintenance and differentiation of induced pluripotent stem cells.