The genetic and epigenetic alteration was commonly related to the progression of breast cancer. Epigenetic alteration which comprises DNA methylation and microRNA is involved in controlling the gene expression which is related to cancer cells. The change of cellular transformation, tumorigenesis, and stemness marker were accomplished by this epigenetic modification. The short, non-coding RNAs, which are called microRNAs (miRNAs) are considered as a master regulator of genes and are associated with the management of both physiological and pathological status. The abnormal miRNAs expression was found to be contributed in the progress of many types of human tumors by disrupting the action of oncogenic and cancer suppressor genes. For the meantime, the expression of both oncogenic and tumor suppressor genes was affected by the change in the DNA methylation status. This occurs due to the hypermethylation of CpG islands within the promoter sites, that disturbs the tumor suppressing role of miRNAs in cancer. The current article will talk about the relationship of miRNAs and DNA methylation and its effect on the adjustment of gene expression.