Abstract: MicroRNAs（miRNAs） are a class of small non-coding single-stranded RNAs that are involved in a variety of biological processes by binding to the mRNA of target genes, inhibiting the translation of mRNA. High throughput sequencing results showed that the expression level of miR-383 in the longissimus dorsi muscle of embryo at 90 days old was significantly higher than that of adult yak. In order to explore the molecular function and mechanism of miR-383 in the development of yak skeletal muscle, we predicted the target genes of miR-383 and analyzed them with relative bioinformatics methods. The target genes of miR-383 were predicted by using the TargetScan, miRDB and miRanda software and the intersection of the results combined with the validated target gene from miRTarbase database as gene set for further Gene Ontology and KEGG pathway analysis. The results showed that the sequence of yak miR-383 was conserved among various species. The target genes of miR-383 were involved in multiple biological processes, such as regulation of CD8-positive, alpha-beta T cell proliferation,ribonucleoprotein complex localization, negative regulation of regulatory T cell differentiation, etc. The signaling pathway analysis suggested that the target genes were significantly enriched in muscle development related pathways, such as PI3 K-Akt, AMPK, FoxO and Focal adhesion signaling pathway, etc. These results will provide a reference for the mechanism research of miR-383 and novel direction for the molecular mechanism study of muscle development in yaks.