LAUSR

&NA; microRNAs (miRNAs) are a small RNA species without protein‐coding potential. However, they are key modulators of protein translation. Many studies have linked miRNAs with cancer initiation, progression, diagnosis, and prognosis, and recent studies have also linked them with cancer etiology and susceptibility, especially through single‐nucleotide polymorphisms (SNPs). This review discusses some of the recent advances in miRNA‐SNP literature—including SNPs in miRNA genes, miRNA target sites, and the processing machinery. In addition, we highlight some emerging areas of interest, including isomiRs and non‐3′UTR focused miRNA‐binding mechanisms that could provide further novel insight into the relationship between miR‐SNPs and cancer. Finally, we note that additional epidemiological and experimental research is needed to close the gap in our understanding of the genotype–phenotype relationship between miRNA‐SNPs and cancer.