Obesity and many other metabolic disorders, including type 2 diabetes and atherosclerosis, have conventionally been viewed as lipid storage disorders caused by over nutrition. Research has demonstrated that the obesity associated chronic low-grade tissue inflammation and oxidative stress is crucial factors in the initiation, propagation, and development of these metabolic disorders. Disruption in the normal functioning of the immune system and its interaction with host tissue cells makes it difficult to treat these diseases. Macrophages play critical roles in the development of insulin resistance and tissue inflammation, particularly through a unique shift in polarized activation status from an anti-inflammatory M2 function in lean adipose tissues to proinflammatory M1 activation in adipose tissues of obese individuals. Compelling evidence demonstrated the significance of microRNAs as important regulators in the immune system network. Our recent research has demonstrated that microRNA-223 is a crucial regulator of obesity associated insulin resistance through regulation of macrophage polarization in adipose tissue. This review highlights the importance of various microRNAs and their roles played in the polarization of macrophages which could be targeted for development of new therapeutic strategies to treat obesity associated diseases.