Abstract MicroRNAs (miRNAs) are a class of small non-coding RNAs that have been shown to play important post-transcriptional regulatory roles in the growth and development of skeletal muscle tissues. However, limited research into the effect of miRNAs on muscle development in goats has been reported. In this study, Liaoning cashmere (LC) goats and Ziwuling black (ZB) goats with significant phenotype difference in meat production performance were selected and the difference in Longissimus dorsi muscle tissue expression profile of miRNAs between the two goat breeds was then compared using small RNA sequencing. A total of 1,623 miRNAs were identified in Longissimus dorsi muscle tissues of the two goat breeds, including 410 known caprine miRNAs, 928 known species-conserved miRNAs and 285 novel miRNAs. Of these, 1,142 were co-expressed in both breeds, while 230 and 251 miRNAs were only expressed in LC and ZB goats, respectively. Compared with ZB goats, 24 up-regulated miRNAs and 135 miRNAs down-regulated were screened in LC goats. A miRNA-mRNA interaction network showed that the differentially expressed miRNAs would target important functional genes associated with muscle development and intramuscular fat deposition. Kyoto Encyclopedia of Genes and Genomes (KEGG) enrichment analysis revealed that the target genes of differentially expressed miRNAs were significantly enriched in Ras, Rap 1, FoxO, and Hippo signaling pathways. This study suggested that these differentially expressed miRNAs may be responsible for the phenotype differences in meat production performance between the two goat breeds, thereby providing an improved understanding of the roles of miRNAs in muscle tissue of goats. Keywords: microRNA (miRNA), muscle development, intramuscular fat, small RNA sequencing, goat Introduction MicroRNAs (miRNAs) are a class of non-coding small RNA molecules (~22 nucleotides), which are evolutionarily conserved in eukaryotes ([47]1). In recent years, miRNAs are well-recognized as negative regulators of gene expression at post-transcriptional level, in that they can either inhibit translation or promote degradation of mRNA by complementary binding to the 3′-untranslated regions (3′-UTR) of the target genes. The miRNAs are therefore involved in a wide variety of cell biological processes, including proliferation, differentiation, death, and fate specification ([48]1, [49]2). In modern animal husbandry, skeletal muscle is considered as the most economically important tissue of producing-meat livestock. Many studies have confirmed that miRNAs played essential roles in the growth and development of skeletal muscle. For example, miR-1 and miR-206 have been reported to facilitate differentiation and inhibit proliferation of bovine skeletal muscle satellite cells by targeting PAX7 ([50]3). The over-expression of miR-486 induced skeletal muscle hypertrophy of mice via activation of protein kinase B (Akt) ([51]4). The miR-27b regulated caprine myogenic proliferation and differentiation of skeletal muscle satellite cells by inhibiting the expression of PAX3 ([52]5). Up to now, research into expression profiles of miRNAs in the skeletal muscle tissue of domestic animals have mainly been focused on pigs ([53]6–[54]9), cattle ([55]10–[56]13), and sheep ([57]14–[58]17). It was found from these studies described above that miRNAs were differentially expressed in skeletal muscle at different developmental periods, or between different breeds. These further demonstrated crucial effect of miRNAs on skeletal muscle development. In goats, the studies of miRNA expression profiles in skeletal muscle tissue have mainly been focused on different development stages. For example, Wang et al. identified 336 differentially expressed miRNAs in skeletal muscle of Huanghuai goats between fetal stage and 6-month-old stage, of which miR-424-5p, miR-29a, miR-129-3p, miR-181b, and miR-181d were involved in multiple important pathways related to muscle development ([59]18). Guo et al. and Ling et al. also found some important differentially expressed miRNAs in skeletal muscle from prenatal stages to neonatal stage in Jianzhou Da′er goats and Anhui white goats ([60]19, [61]20). However, little is known about the miRNA profiles of muscle tissues in other goat breeds, or between different goat breeds. Ziwuling black (ZB) goats and Liaoning cashmere (LC) goats are both indigenous goat breeds in China. There are significant differences in meat production performance and muscle nutrients between the two breeds. For example, LC goats had higher carcass weight, muscle mass and intramuscular fat content, but lower muscle fiber density as well as contents of linoleic (C18: 2n-6), 11C, 14C-eicosadienoic acid (C20: 2n-6), moisture, and crude ash in meat when compared to ZB goats (P < 0.05) ([62]21). In this context, elucidating the molecular mechanisms regulating these phenotypic differences between LC and ZB goats can provide insight for improving meat production performance of goats and other livestock. In this study, the expression profiles of miRNAs were compared in the Longissimus dorsi muscle between LC and ZB goats using small RNA sequencing. The differentially expressed miRNAs were screened between the two caprine breeds and the roles of miRNAs were also uncovered in skeletal muscle development and intramuscular fat deposition in goats. Materials and Methods Ethics Statement All animal procedures in this study were approved by Animal Experiment Ethics Committee of Gansu Agricultural University with an approval number of GSAU-ETH-AST-2021-028. Longissimus dorsi Muscle Sample Collection and RNA Extraction Ten healthy, 9-month-old male goats (five LC goats and five ZB goats) were selected from Yongfeng Goat Breeding Company in Huan County, Gansu Province, China. All goats were raised under the same environmental conditions and nutrition levels. After being slaughtered, the Longissimus dorsi muscle samples from the area between 12th and 13th ribs on the left carcass of each goat were collected and then frozen in liquid nitrogen immediately until further use. The meat production performance, muscle fiber size and intramuscular fat content from these LC and ZB goats have been reported by Wang et al. ([63]21) and were also presented in [64]Supplementary Material 1. Total RNA from Longissimus dorsi muscle samples was extracted using a Trizol reagent kit (Invitrogen, Carlsbad, CA, USA). The concentration and purity of the RNA extracted were assessed using a Nanodrop 2000 (Thermo Scientific, MA, USA). Only samples with an RNA concentration >80 ng/uL and a purity of 1.80–2.10 were used for the study. The Agilent 2100 Bioanalyzer (Agilent, CA, USA) was used to assess RNA Integrity Number (RIN) of samples. Only RNA samples with RIN value ≥ 7 were used for small RNA enrichment. Small RNA Library Construction and Sequencing Ten small RNA libraries were generated using a TruSeq™ Small RNA Sample Prep Kits (Illumina, San Diego, CA, USA) and then sequenced using an Illumina HiSeq^TM4000 sequencer (Illumina, San Diego, CA, United States) at the Gene Denovo Biotechnology Co., Ltd (Guangzhou, China). The clean reads were obtained by removing the reads containing adapters, low quality reads with quality scores < Q20 (the proportion of read bases whose error rate is <1%) or with unknown nucleotides, and the reads shorter than 18nt in length in the raw reads, using fastp v0.18.0. First, the clean reads were mapped to GenBank database v209.0 and Rfam database v11.0 to annotate and remove other non-coding RNAs, including ribosomal RNA (rRNA), transfer RNA (tRNA), small nucleolar RNA (snoRNA), small nuclear RNA (snRNA), and small cytoplasmic RNA (scRNA). Secondly, the clean reads were mapped to the Caprine Genome Assembly ARS1 ([65]ftp://ftp.ncbi.nlm.nih.gov/genomes/all/GCF/001/704/415/GCF_0017044 15.1_ARS1) to remove their exons, introns and repeated sequences. Subsequently, the remaining clean reads were searched against miRbase v22.0 to annotate known caprine miRNAs and known miRNAs from other species (named known species-conserved miRNA). Finally, for the reads that were not annotated to miRBase V22.0, but matched the Caprine Genome Assembly ARS1, they were used to predict novel miRNAs using the miReap v.0.2. To ensure the uniquely annotated results for the reads, the following annotation ranking was used: rRNA > caprine miRNA > caprine miRNA edit > species-conserved miRNA > repeat sequence > exon sequence > novel miRNA > intron sequence. Differentially Expressed miRNAs Analysis and Small RNA Sequencing Results Validation The expression level of miRNAs was first normalized using transcripts per million (TPM). The TPM value is calculated by actual reads of each miRNA^*10^6 by total reads of all miRNAs. The DESeq v2.0 ([66]22) was used to screen differentially expressed miRNAs in Longissimus dorsi muscle tissues between LC and ZB goats, using the thresholds of a |fold change| > 2.0 and P-value < 0.05. To validate the accuracy of small RNA sequencing results, 23 differentially expressed miRNAs were selected for reverse transcription-quantitative PCR (RT-qPCR) analysis, including eight up-regulated miRNAs (miR-628-5p, miR-885-3p, novel-m0312-3p, miR-1994-3p, miR-67-3p, miR-278-3p, miR-307-3p, and novel-m0298-5p) and 15 down-regulated miRNAs (miR-381, miR-127-3p, miR-200c, miR-136-3p, miR-487b-3p, miR-200a, miR-410-3p, miR-136-5p, miR-127-5p, miR-141, miR-200b, miR-276-3p, novel-m0213-5p, miR-2796-3p, and miR-429) in Longissimus dorsi muscle of LC goats compared to ZB goats. The same RNA samples as those used for the small RNA sequencing were used to generate cDNA using a miRNA 1st Strand cDNA Synthesis Kit (Accurate Biology, Hunan, China). The caprine U6 and 18SrRNA were used as internal references to normalize the relative expression level of