Plant small RNAs are emerging as significant components of epigenetic processes and of gene networks involved in development and homeostasis. In this paper, to identify small RNAs in wheat, 2,076 small RNAs were identified in a small RNA library from leaf, root, and spike. These small RNAs mapped to non-coding regions the CDS region of protein-coding genes and 5' UTR and 3' UTR regions. The expression of small RNAs in seedling leaves, roots, and spikes were analyzed by northern blot, which indicates that some small RNAs were responsive to abiotic stress treatments including heat, cold, salt and dehydration.