Expression analysis of miRNAs and understanding their target genes function in dormant tea bud might be used to identify molecular network panel and novel approaches for modulating dormancy in tea. Tea [Camellia sinensis (L) O. Kuntze, Theaceae] is an important commercial beverage crop manufactured from the apical bud and two leaves immediately below the bud. The yield and quality of tea depend on the vegetative growth of shoots and bud dormancy. The dormancy of bud is being regulated by many factors, such as mechanical, environmental and molecular mechanisms. MicroRNAs (miRNAs) are a newly identified class of small non-protein coding regulatory RNAs in both plants and animals which regulates gene expression at post-transcriptional level either by cleavage or translational inhibition of targeted mRNA transcripts. With these importances, the expression pattern of tea miRNAs was analyzed in active and dormant bud using stem-loop pulse RT-qPCR method. The results demonstrated the following expression pattern for highly up-regulated miRNAs, cs-miR 414[csmiR 408[cs-miR782[cs-miR169, and down-regulated miRNAs, cs-miR828[cs-miR1864[cs-miR852[csmiR1425 in dormant bud of tea. Furthermore, the role of target transcripts regulated by these miRNAs in relation to bud dormancy was discussed in detail. Therefore, the present study on the miRNA expression in tea will provide basis and considerably broaden the scope of understanding the function of miRNAs within the bud tissues and can serve as an initial point for RNA interference-based controlling strategies of bud dormancy in tea.