Left biceps muscle biopsy samples of 10 sALS patients were included. The mean age was 42,8 (26-59) years and five of the patients were female. The mean disease duration was 1,3 (0,5-4) years. The mean ALS Functional Ration Score was 38,8 (27-46). As control group, we used 5 left biceps muscle biopsy with normal histopathological findings. Total RNA from sALS patients and control individuals were analyzed for their miRNA expression using Affymetrix GeneChip miRNA 4.0 Array. In order to find out differentially expressed miRNAs in patients, raw data was analyzed by two databases (The Institute for Genomic Research-Multi Experiment Viewer(MeV) and Affymetrix Transcriptome Analysis Console Version 2(TAC 2.0)). In ALS patients, miRNAs whose expression difference were statistically significant (miRNAs increase/decrease by two-fold compared to the control group) were identified as candidates. Then, potential target genes of candidate miRNAs were identified by the miRWalk database and classified by GENEONTOLOGY-Panther Classification System.