Abstract Although treatment of colorectal cancer with 5-florouracil and oxaliplatin is widely used, it is frequently followed by a relapse. Therefore, there is an urgent need for profound understanding of chemotherapy resistance mechanisms as well as the profiling of predictive markers for individualized treatment. In this study, we identified the changes in 14 miRNAs in 5-fluouracil and 40 miRNAs in oxaliplatin-resistant cell lines by miRNA sequencing. The decrease in miR-224-5p expression in the 5-fluorouracil-resistant cells correlated with drug insensitivity due to its overexpression-induced drug-dependent apoptosis. On the other hand, the miR-23b/27b/24-1 cluster was overexpressed in oxaliplatin-resistant cells. The knockout of miR-23b led to the partial restoration of oxaliplatin susceptibility, showing the essential role of miR-23b in the development of drug resistance by this cluster. Proteomic analysis identified target genes of miR-23b and showed that endothelial–mesenchymal transition (EMT) was implicated in oxaliplatin insensibility. Data revealed that EMT markers, such as vimentin and SNAI2, were expressed moderately higher in the oxaliplatin-resistant cells and their expression increased further in the less drug-resistant cells, which had miR-23b knockout. This establishes that the balance of EMT contributes to the drug resistance, showing the importance of the miR-23b-mediated fine-tuning of EMT in oxaliplatin-resistant cancer cells. Keywords: oxaliplatin, 5-fluorouracil, chemoresistance, microRNA, miRNome, proteome, epithelial–mesenchymal transition, drug resistance 1. Introduction The majority of chemotherapeutic drugs do not kill a whole pool of heterogenic cancerous cells. Some of them survive and acquire resistance to therapy treatment, thus leading to the recurrence of malignance. Unfortunately, data obtained from cancer tissues before treatment do not always lead to the prediction of drug tolerance mechanisms, since the data from minor drug-resistant population are masked by background species from a pool of non-resistant cells [[42]1]. One way to overcome this limitation and to discover relevant predictive markers is to generate and analyze sublines of tumor cultures in vitro, which are more homogeneous with respect to genetic population and enable the determination of drug-resistance mechanisms under the more controlled in vitro conditions. The combinations of 5-fluorouracil (5-FU) and oxaliplatin (Oxa) drugs often supplemented with synergizing medications, such as leucovorin in the case of FOLFOX regimen, or folinic acid in FLOX regimen, are adjuvant chemotherapy schemes commonly used for treatment of patients with surgically resected colon cancer (CRC) [[43]2,[44]3]. The combination of Oxa and capecitabine represents an alternative CAPOX regimen, which could be used for colon cancer treatment [[45]4]. Many different biological processes as well as their combinations can be involved in the acquisition of 5-FU- or Oxa-resistance. These include drug metabolism, restriction of drug entrance, increase in drug efflux, DNA damage repair, changes in autophagy flux, cancer stem cells proliferation, epigenetic effects, and endothelial–mesenchymal transition (EMT) [[46]5,[47]6,[48]7]. Most of these mechanisms can be triggered or at least influenced by small non-coding RNAs, such as microRNAs (miRNAs), and long noncoding RNAs (lncRNAs) via the involvement of massive alterations in gene expression [[49]7]. The 5-FU anticancer action mainly depends on the thymidylate synthase (TS) and dihydropyrimidine dehydrogenase (DPYD) pathways. Therefore, miR-197, -203, and -218 that effect TS expression and miR-27a, -27b, -200c, and -494 that regulate DPYD activity stringently control cytotoxicity of the drug [[50]5,[51]8]. However, there is evidence that let-7, miR-20b, -135b, -182, -200c, -204, -224, and -587 miRNAs impair 5-FU sensitivity by regulating proteins related to the PI3K/AKT signaling pathway. On the other hand, miR-125b, -149, -320, -181a-5p and lncRNA CRNDE change cancer cell resistance to 5-FU by controlling the Wnt/β-catenin signaling pathway [[52]5]. Much less is known about miRNA-driven molecular mechanisms responsible for the development of resistance to the Oxa treatment. Perturbations in miR-520g expression affects the efficiency of the treatment via the cyclin-dependent kinase inhibitor p21-dependent pathway [[53]9]. On the other hand, miR-20a regulates Bcl-2-dependent apoptosis via BNIP2 [[54]10]. Changes in miR-153 expression mediate Oxa resistance by inhibiting the transcription factor Forkhead box O3a (FOXO3a) [[55]11], and miR-203 modulates DNA damage response via Ataxia Telangiectasia Mutated (ATM) regulation [[56]12]. Notably, some miRNA-mediated effects require changes in the genetic background, such as KRAS or TP53 mutations [[57]9,[58]13], once again suggesting multi-variant mechanisms of cancer cell drug-resistance acquisition. EMT in cancerous cells emerges among the major hallmarks for cancerogenesis and drug-resistance. Cells undergoing EMT show a feature similar to cancer stem cells, such as an increase in the drug efflux and anti-apoptotic properties [[59]14]. On the other hand, the plasticity of EMT as recently recognized mesenchymal–endothelial transition (MET) reversal of the EMT phenotype associated with the lack of stringent and widely recognized markers of those cell states creates a complicated picture of EMT–MET phenomena. The picture becomes even more complex after acknowledgment that an intermediate state of EMT