Nowadays, the SARS Coronavirus 2 (SARS-CoV-2) infection is recognized as the primary cause of mortality in humans. SARS-CoV-2 is transmitted through human-to-human contact and is asymptomatic in most patients. In addition to approved vaccines against SARS-CoV-2 infection, miRNAs may also be promising options against this new virus. miRNAs are small and noncoding RNAs 18–25 nucleotides in length that target the mRNAs to degrade them or obstruct their translation miRNAs act as an observer in cells. This study reviewed the literature on the potential role of cellular miRNAs in the SARS-CoV-2-host interplay as a therapeutic option in COVID-19 patients.