miRNAs and DNA methylation are both critical regulators of gene expression. 
Aberration in miRNA expression or DNA methylation is a causal factor for 
numerous pathological conditions. DNA methylation can inhibit the transcription 
of miRNAs, just like coding genes, by methylating the CpG islands in the 
promoter regions of miRNAs. Conversely, certain miRNAs can directly target DNA 
methyltransferases and bring about their inhibition, thereby affecting the whole 
genome methylation pattern. Recently, methylation patterns have also been 
revealed in mRNA. Surprisingly, the two most commonly studied methylation states 
in mRNA (m6A and m5C) are found to be enriched in 3'-UTRs (untranslated 
regions), the target site for the majority of miRNAs. Whereas m5C is reported to 
stabilise mRNA, m6A has a destabilising effect on mRNA. However, the effect of 
mRNA methylation on its interaction with miRNAs is largely unexplored. The 
review highlights the complex interplay between microRNA and methylation at DNA 
and mRNA level.