MicroRNAs (miRNAs) provide context-dependent transcriptional regulation of genes comprising signalling networks throughout the developing organism including morphogenesis of the embryonic neural tube (NT). Using a high-sensitivity, high-coverage microarray analysis platform, miRNA expression in the murine embryonic NT during the critical stages of its formation was examined. Analysis of a number of differentially expressed (DE) miRNAs enabled identification of several gene targets associated with cellular processes essential for normal NT development. Using computational pathway analysis, interactive biologic networks and functional relationships connecting DE miRNAs with their targeted messenger RNAs (mRNAs) were identified. Potential mRNA targets and a key signal transduction pathway governing critical cellular processes indispensable for normal mammalian neurulation were also identified. RNA preparations were also used to hybridize both miRNA arrays and mRNA arrays allowing miRNA-mRNA target analysis using data of DE miRNAs and DE mRNAsco-expressed in the same developing NT tissue samples. Identification of these miRNA targets provides key insight into the epigenetic regulation of NT development as well as into potential mechanistic underpinning of NT defects. Significance of the study: This study underscores the premise that microRNAs are potential coordinators of normal neural tube (NT) formation, via regulation of the crucial, planar cell polarity pathway. Any alteration in their expression during neurulation would result in abnormal NT development. K E Y W O R D S development, embryo, miRNA, neural tube, planar cell polarity pathway 1 | INTRODUCTION Neurulation is a central event in early mammalian development during which the neural plate and, subsequently, the neural tube (NT) are transformed into the primitive structures that will ultimately develop into the brain and spinal cord. Mammalian neurulation involves elevation of the neural folds from a horizontal neural plate, followed by their apposition and fusion. Fusion of the neural folds commences at four discrete closure points and extends in rostral and caudal directions along the embryonic central axis. 1 Aberrant or failed closure of the NT during the first trimester of human pregnancy leads to a range of NT defects (NTDs) of varying severity affecting the brain and spinal cord. These include anencephaly, craniorachischisis, spina bifida and encephalocele. 2 NTDs are among the most common human malformations, with an overall global incidence of approximately 0.5-2.0 per 1000 live births. 3 The aetiology of NTDs is multifactorial,