This study investigated the role of microRNA-21 (miR-21) and let-7a microRNA in paediatric and adult cholesteatoma. Total RNA and protein were isolated from the cholesteatoma specimens and normal skin of 10 adults and 10 children. Levels of miR-21 and let-7a microRNA were assessed by real-time reverse transcription-polymerase chain reaction, and levels of phosphatase and tensin homologue (PTEN), programmed cell death 4 (PDCD4) and high mobility group AT-hook 2 (HMGA2) protein were assessed by Western blot analysis. Levels of miR-21 and let-7a microRNA were significantly higher in cholesteatoma tissue compared with normal skin, especially in paediatric patients. PTEN, PDCD4 and HMGA2 protein levels were significantly lower in paediatric versus adult cholesteatoma patients. It is possible that upregulation of miR-21 leads to higher tumour cell proliferation and invasion of cholesteatoma in children than adults, and the benign nature of cholesteatoma may be due to a balance between let-7a microRNA and miR-21. These data may help to identify targets for miRNA- and protein-based therapeutic interventions for the non-surgical or adjunctive treatment of cholesteatoma.