MicroRNAs(miRNAs) have important regulatory functions in plant growth, development, cell cycle, gene expression regulation and response to abiotic stress. For studying the resistance of Populus euphratica to salt, we used 1-year-old poplar cutting clones to construct four small cDNA libraries from P.euphratica plantlets. We used the high-throughput sequencing to identify differentially expressed miRNAs treated with or without salt(300 mmol·L^-1 NaCl, 7 days). The different miRNA had significantly different expression. More than 90% expression were appeared in miR156, miR157, miR165, miR166, and miR167. The miRNA specific expressed in root played extremely important role in physiological, molecular regulation and signal transduction. Especially, many miRNAs were found in response to salt stress, and their target genes were predicted and annotated. These miRNAs were related to NAC and SPL transcription factor family, and they regulated ATP enzyme andhormone response factor.