Epidermal development and cyclic hair follicle regeneration are governed by well-balanced programs of gene activation and silencing. Recent researches demonstrated that the expression profiles of miRNA showed tissue-specific expression patterns in the epidermis and hair follicles and stage-specific in cyclical development of hair follicles. Furthermore, a large number of miRNAs are involved in the development of epidermis and hair follicles, pigmentation, and the cyclical development of hair follicles. miRNAs in different cell types formed a comprehensive, multi-level network system through interaction with signal pathway and regulation factors. This review summarizes the available progress on how miRNAs are involved in the control of epidermal homeostasis and hair follicle development to enrich the research of gene regulatory networks and contribute to disease treatment and molecular breeding.