MicroRNA (miRNA) are small- 19-24 nucleotides, non-coding RNA molecules that regulate translational and post-translational processes through mRNA degradation and protein translation repression, or sometimes through heterochromatin formation or activation of protein translation. Lately, miRNA are investigated as predictive biomarkers for the evolution and prognosis of viral diseases, as well as therapeutic targets. Although the role of non-coding RNA molecules during HIV infection is not yet fully elucidated, several studies have reported strong correlations between cellular and viral miRNA expression and the immunologic and virological status of infected patients. Some studies have proven the existence of host cellular miRNA able to influence all important steps in HIV replicative cycle and to interfere with the establishment of latent infection in CD4+ cells. Although the function and existence of viral encoded miRNA remains controversial, new studies have shown their potential in modulating the host cell response or the efficiency of viral replication. This review aims to summarize the current level of knowledge in the interaction between miRNA and HIV-1 and to describe new therapeutic strategies entailing miRNAs as new and potent players in controlling viral infectivity, replication and latency.