Salinity is one of the most serious threats to agriculture worldwide. Sugar beet is an important sugar-yielding crop and has a certain tolerance to salt. While miRNAs involved in salt-stress remains largely unknown in sugar beet. A total of 12 small RNA sequencing (including 3+3 leaves and 3+3 roots) were used to identify miRNAs that respond to salt stress in sugar beet. In addition, targets of the miRNAs were verified by degradome sequencing.