Recent studies have suggested that the secondary structure of the 5 ′ untranslated region (5 ′ UTR) of messenger RNA (mRNA) is important for microRNA (miRNA)-mediated gene regulation in humans. mRNAs that are targeted by miRNA tend to have a higher degree of local secondary structure in their 5 ′ UTR; however, the general role of the 5 ′ UTR in miRNA-mediated gene regulation remains unknown. We systematically surveyed the secondary structure of 5 ′ UTRs in both plant and animal species and found a universal trend of increased mRNA stability near the 5 ′ cap in mRNAs that are regulated by miRNA in animals, but not in plants. Intra-genome comparison showed that gene expression level, GC content of the 5 ′ UTR, number of miRNA target sites, and 5 ′ UTR length may influence mRNA structure near the 5 ′ cap. Our results suggest that the 5 ′ UTR secondary structure performs multiple functions in regulating post-transcriptional processes. Although the local structure immediately upstream of the start codon is involved in translation initiation, RNA structure near the 5 ′ cap site, rather than the structure of the full-length 5 ′ UTR sequences, plays an important role in miRNA-mediated gene regulation.