Tumor associated macrophage (TAM), as the main type of immune cells in tumor microenvironment, becomes an active participant in the development of breast cancer. MicroRNA (miRNA) can regulate post-transcriptional gene expression, modulation of macrophage function by affecting its polarization typing and transformation, and ultimately contribute to the occurrence and development of breast cancer. It could provide a new diagnosis and clinical treatment strategy for the treatment of breast cancer by summarizing the mechanisms of miRNA in the polarization of TAM.