Nutrient elements participate in various physiological and metabolic processes of plants in different ways, such as photosynthesis, respiration, energy metabolism and signal transduction, and are important material basis for plant growing development, yield and quality. MicroRNAs (miRNAs) are a kind of endogenous (non-coding) single-stranded RNAs, which play important roles in response to nutrient element stress in plants. This paper summarized the research progress of miRNAs in regulating nutrient element stress, especially phosphorus, sulfur, nitrogen and potassium, and prospected the future research of miRNAs in this field of plant nutrient stress. It was hoped to provide new ideas for molecular breeding using miRNAs for efficient use of nutrient elements.