Abstract: 【Objective】 To explore the role of miRNAs at post-transcriptional levels in skin tissues of different wool crimp and possible regulatory pathways. 【Method】 High-throughput sequencing technology was used to compare and analyze the differential expression of miRNA in the skin tissue of fine wool sheep with extremely different wool staple crimp frequency (big crimp group and small crimp group). 【Result】 A total of 424 miRNAs were identified, including 143 known and 282 newly discovered miRNAs. Difference analysis of the identified miRNAs revealed that 8 up-regulated miRNAs and 17 down-regulated miRNAs were screened in big crimp group and small crimp group. According to the corresponding relationship between miRNA and its target genes, simple Gene Ontology and KEGG Pathway enrichment analysis was performed on the target genes of differentially expressed miRNA. GO statistics demonstrated that the target genes were mainly involved in transmembrane signaling receptor activity, signal transducer activity, molecular transducer activity, integral component of membrane and other processes; and KEGG pathway analysis showed that 15,761 target genes were enriched in 252 signaling pathways. 【Conclusion】 In this study, 25 candidate miRNAs related to wool crimp of fine wool sheep were screened out, which will provid a theoretical basis for further research on the regulatory mechanism of wool crimp.