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Objective: In this study, it is aimed to research how plasma miR-103 and miR-107 levels are related to insulin resistance changed when comparing obese children to healthy normal-weight children. Material and Method: The study was made on 40 obese children aged 5-17 and with 40 healthy normalweight children aged 5-17. Plasma miR-103 and miR- 107 expressions were analyzed using the Real Time-PCR method. Results: miR-103 and miR-107 values about an obese group were significantly found higher (p<0.001) than a control group. It was found a statistically significant level of positive correlation in obese children between miR-103 and body mass index (BMI) (p<0.001) and BMI-p (p<0.01), insulin (p<0.01) and HOMA-IR (p<0.01). Also, it was found the statistically significant level of positive correlation in obese children between miR-107 and BMI (p<0.01), and insulin (p<0.05) ve HOMA-IR (p<0.05). Conclusion: In the light of our findings, we can say that obesity increases plasma miR-103 and miR-107 levels in children and these microRNAs showed a positive correlation with parameter HOMA-IR used to evaluate insulin resistance and insulin. miR-103 and miR-107 can shed impressive progress for understanding glucose homeostasis, whether in normal physiology or human disease. [ABSTRACT FROM AUTHOR]