Researching moso bamboo flowering has been difficult because of its unknown flowering interval and the rarity of florescent samples.To identify microRNAs(miRNAs)and study their expression patterns during the flower developmental process of moso bamboo,small RNAs from non-flowering leaves and four flower developmental periods were sequenced using Illumina technology.In total,409 known miRNAs and 492 differentially expressed novel miRNAs were identified in moso bamboo.Of the known miRNAs that were differentially expressed between nonflowering and flowering samples,64 were predicted to have a total of 308 targets.Among the miRNAs,seven known and five novel miRNAs were selected,as were four of their target genes,and their expression profiles were validated using qRT-PCR.The results indicated that the miRNA expression levels were negatively correlated with those of their targets.The research comprehensively revealed that the differentially expressed miRNAs and their targets participated in diverse biological pathways and played significant regulatory roles in moso bamboo flowering.The data provide a significant resource for understanding the molecular mechanisms in moso bamboo flowering and senescence,and serve as the primary foundation for further studies on metabolic regulatory networks that involve miRNAs.