Breast cancer, a life-threatening serious disease with high incident rate among women, is responsible for thousands of cancer-associated death worldwide. Numerous investigations have been evaluated the possible mechanisms related
to this malignancy. Among of them, non-coding RNAs (ncRNAs) i.e., microRNAs (miRNAs), long non-coding RNAs
(lncRNAs), and circular RNAs have recently attracted attentions of researchers. In addition to recent studies for evaluating
the role of ncRNAs in breast cancer etiology, some investigations have revealed that vitamin D has regulatory and therapeutic roles in breast cancer. Moreover, an important link between vitamin D and ncRNAs in cancer therapy has been highlighted. Herein, we aimed to discuss the available data on mentioned link in breast cancer.