Oral squamous cell carcinoma (OSCC) is mostly diagnosed clinically in later stages and might be transformed by oral leukoplakia (OL) which is one of the potentially malignant disorders, presented as white patches or plaque. The local recurrence (up to 30%) and the percentage of dysplasia or transformation to malignancy is around 15.6% and 39.2%. Few lesions without dysplastic and mild dysplastic lesions also might turn out to be malignant. Consequently, only histopathologic investigation is not sufficient for scrutinizing leukoplakia which might turn to OSCC, particularly when these lesions do not show dysplastic characters in histopathologic observation. In the current era of molecular biology, the miRNA is the emerging key performer and is creating a revolution in carcinogenesis. Focusing on identifying the importance in existing studies to suggest areas for future research on miRNA as a potential target in the detection of early malignancy in leukoplakia is needed. This review intended to recognize possible microRNAs (miRNAs) for the early identification of oral cancer and its pathophysiology.