MicroRNAs (miRNAs) are small noncoding RNA species that are involved in diverse physiological processes, including immunity. Accumulating evidence suggests that miRNA-induced gene silencing plays a significant role in regulating the intestinal immune system via the gut commensal microbiota. This chapter aimed to provide an overview of the intestinal miRNA-mediated crosstalk between the gut microbiota and the host intestinal immune system. Although the entire picture of this complex crosstalk remains to be clarified, efforts to unravel this crosstalk will contribute significantly to the development of new strategies for the prevention and treatment of intestinal immune disorders such as inflammatory bowel disease.