Macrophage are one of the major type of immune cells present in the adipose tissue and blood vessels. . They actively participate in the regulation of host tissue function through macrophage activation and interaction. Upon various stimuli macrophage encountered, they can respond with classical, or M1, or alternative, M2 function. This is also defined as macrophage polarization. Macrophage polarization with either pro-inflammatory or anti-inflammatory response exerts direct impact on the host cell function. Therefore, it is now believed that macrophage polarization is a essential contributor to obesity induced adipose tissue function and pathogenesis of atherosclerosis. microRNAs are actively involved in this regulatory network by modulating multiple target genes that are involved one or more signaling pathways in this picture. Thus it provides us one new layer of regulation in this homeostatic network.