Non-alcoholic fatty liver disease (NAFLD) is one of the leading causes of chronic liver diseases in the world. The biopsy is required to confirm the diagnosis but due to its invasiveness, this procedure is not suitable for the massive screening. There are laboratory criteria of primary medical examination of the patients who are suspected to have NAFLD that allow diagnosing the pathological process, but these criteria do not comply with clinicians’ requirements. At the same time, it is crucial to identify the patients in the initial stages of NAFLD. Recently, the attention of the scientists was concentrated on the research of the mechanism of NAFLD development and new diagnostic approaches. Accumulating results of this research show that NAFLD development is regulated with epigenetic factors, including microRNAs family (microRNA, miR), that may have high diagnostic and prognostic value. In this review, data extracted from PubMed are used to discuss the potential role of microRNA in the liver lipid metabolism and fatty liver disease. The possibilities of micro RNA (miR-16, miR-21, miR-34a, miR-103, miR-122, miR-145, miR-192, and others) use as prospective biomarkers for low-invasive NAFLD diagnostic, evaluation of steatosis activity and fibrosis score and stages, and prognostic markers of the disease are reviewed. This research discusses the analytical characteristics, benefits and possible limitations of their use in the clinical practice. The preliminary data allow claiming that some microRNAs are extremely perspective low-invasive diagnostic instrument and further research is required to investigate the impact of certain microRNAs in the pathogenetic mechanism of NAFLD development.