Under natural conditions, plants are constantly exposed to various environmental stresses such as drought, extreme temperature, salt, UV, mechanical, or nutrient starvation. To cope with these adverse conditions, plants have evolved cascade of molecular networks to perceive and transduce the stress signals, resulting into the reprogramming of gene expression. The stress-regulated reprogramming of gene expression at post-transcriptional regulation has been emphasized with the discovery of small regulatory RNAs. Plant small RNAs represent noncoding RNAs in the size range of 20-24 nucleotides and categorized into hairpin RNAs (hpRNAs) and siRNAs. The fi rst category includes miRNAs, lmiRNAs, and nat-miRNAs while the siRNA group includes hc-siRNA, secondary siRNAs and nat-siRNAs. Studies have shown that small RNAs, especially miRNAs, are dynamically regulated by a variety of abiotic stress conditions. Such sRNAs target a variety of downstream targets including regulatory proteins as well as metabolic enzymes and thus play pivotal role in the regulation of plant abiotic stress response. Stress appears to regulate miRNA biogenesis as well as its activity. Several miRNA gene:target pairs respond to multiple stress conditions and are conserved in various plant species indicating that miRNAs may defi ne pivotal regulatory nodes involved in the regulation of the plant stress response. On the other hand, miRNAs also show variety-/cultivar-specifi c stress response indicating that they themselves are under a very dynamic regulation. The world of small RNAs is gradually unfolding and much remains to be explored, nevertheless, it has been conclusively demonstrated that small RNAs defi ne a new dimension in the molecular regulatory network regulating the plant stress response.