Tobacco (Nicotiana tabacum) is considered as the tropical model plant for research especially for alkaloid like nicotine. One of the public health problems worldwide is harmful usage of tobacco that kills half of their consumers. On the other hand, Nicotiana tabacum was used as chief medicinal plants by native Americans, Amazonian and ancient Indians to cure poisonous reptiles’ bites and multiple diseases. MicroRNA (miRNA) is a prime gene regulator amongst the class of small-RNAs which binds with mRNA using translational repression or cleavage mechanism. Till the date, tobacco plant derived miRNAs were studied to check stress response in different biotic and abiotic condition and phylogenetic analysis, plant growth and development. Thus, cross-kingdom approach helps to understand the possible regulation as well as modulation in human health targeted by tobacco specific miRNAs. Tobacco derived miRNAs along with their targets were predicted and functionally annotated, pathway enrichment and disease association were studied in this study. Conclusively, we can report that N. tabacum miRNAs showed association with carcinoma and multiple neural, cardiac disorders.