MicroRNAs (miRNAs) are short non-coding RNAs that post-transcriptionally regulate expression of mRNAs in many biological pathways. Liver plays critical roles in synthesizing molecules that are utilized elsewhere to support homeostasis, in converting molecules of one type to another, and in regulating energy balances. To study the hepatic miRNA expression and their regulation of metabolisms related to feed efficiency in beef cattle we sequenced 48 liver microRNAome from young Angus bulls divergently selected for residual feed intake (RFI). In total we obtained 135 million high quality short sequence reads and more than 93 million unique mapped sequence reads. The top 10 most abundant miRNAs families expressed in liver, representing on average 46-90% of total expressed miRNAs. We did not observe any significant miRNA expression profile for low RFI animals.  However, there are distinct miRNA expression patterns separating the animals into two groups that differ significantly in P8 and Rib fat thickness.  This is consistent with previous finding that high RFI animals had up-regulated AHR signalling pathway which plays important roles in fat metabolism and suggests that some of high RFI animal are due to excess fat in body composition.