Adult Minimal Change Disease (AMCD) is a common autoimmune disease, which is characterized by glomerular basement membrane injury, proteinuria, hematuria, and hypertension. Researchers have found that at present, the pathogenesis of AMCD is still unclear, and there is no effective treatment, so studying the pathogenesis and treatment of AMCD holds great practical significance. This paper mainly discusses the role of lymphocyte subsets and cytokines in AMCD, and the relationship and regulation between them. Firstly, the text expounds the importance of lymphocyte subsets and cytokines from the pathogenesis, disease development, and treatment response of AMCD. Then, it emphasizes the significance of the interaction and synergy between lymphocyte subsets and cytokines in AMCD, and the authors put forward a new strategy of targeted therapy for lymphocyte subsets and cytokines. Through an in-depth understanding of lymphocyte subsets, cytokines, and their relationship in AMCD, researchers can more clearly understand the pathogenesis, disease development, and the essence of treatment response of AMCD. Moreover, the targeted therapy strategy for lymphocyte subsets and cytokines also provides new ideas and methods for the clinical treatment of AMCD, which is helpful to improve the prognosis and quality of life of patients.