Abstract: In order to investigate the differential expression of miRNAs and changes in cell function and fate before and after induction of mammary epithelial cell reprogramming, miRNA sequencing was performed on the cells before and after reprogramming, based on the finding that small molecule compounds induced the reprogramming of goat ear margin fibroblasts into mammary epithelial cells. The sequencing results were used for different expression analysis, different miRNA target gene prediction, target gene GO function enrichment analysis and KEGG pathway enrichment analysis. The results showed that there were 135 known miRNAs with significant differences（P＜0.05） and 11 new miRNAs with significant differences（P＜0.05） in the reprogrammed cells, compared to those fibroblasts. The different miRNA target genes were found to be mainly enriched in functional items such as developmental process, metabolic process, signal transduction and catalytic activity related to mammary gland development and lactation, as well as the prolactin signaling pathway, estrogen signaling pathway and PI3 K-AKt signaling pathway affecting mammary gland development regulation, differentiation and lactation. It could be deduced that the properties and functions of cells could be changed after reprogramming, compared to those before reprogramming, indicating that cell fate was transformed.