Spliceosomal small nuclear RNAs (snRNAs) are a fundamental class of non‐coding small RNAs abundant in the nucleoplasm of eukaryotic cells, playing a crucial role in splicing precursor messenger RNAs (pre‐mRNAs). They are transcribed by DNA‐dependent RNA polymerase II (Pol II) or III (Pol III), and undergo subsequent processing and 3′ end cleavage to become mature snRNAs. Numerous protein factors are involved in the transcription initiation, elongation, termination, splicing, cellular localization, and terminal modification processes of snRNAs. The transcription and processing of snRNAs are regulated spatiotemporally by various mechanisms, and the homeostatic balance of snRNAs within cells is of great significance for the growth and development of organisms. snRNAs assemble with specific accessory proteins to form small nuclear ribonucleoprotein particles (snRNPs) that are the basal components of spliceosomes responsible for pre‐mRNA maturation. This article provides an overview of the biological functions, biosynthesis, terminal structure, and tissue‐specific regulation of snRNAs.