MicroRNAs (miRNAs), which are a newly identified class of small single-stranded non-coding RNAs, regulate their target genes via post-transcriptional pathway.It has been proved that miRNAs play important roles in many biological processes. To better understand miRNA function on type 2 diabetes, we used an oligonucleotide microarray to monitor miRNA expression profiles of Goto-Kakizaki (GK) and Wistar rats’ skeletal muscle. It was found that seven miRNAs were downexpressed and two miRNAs were over-expressed in the muscle of GK rats. Among them, miR-24 showed the most prominent change, p38 MAPK, which is a direct target of miR-24, also showed expression difference. All the data give a clue that miR-24 might be associated with diabetes through down-regulation of p38 MAPK.