Epstein–Barr virus (EBV)‐encoded small RNAs (EBERs) are polyA–, non‐coding RNAs that are expressed abundantly in all forms of cells latently infected with EBV. EBERs (EBER1 and EBER2) contribute to the clonal proliferation of EBV‐negative Burkitt’s lymphoma (BL) cells in soft agar, tumorigenicity in SCID mice, up‐regulation of the bcl‐2 oncoprotein, resistance to apoptosis, and maintenance of malignant phenotypes in BL cells. EBERs induce the expression of interleukin (IL)‐10 in BL cells, insulin‐like growth factor 1 (IGF‐I) in gastric and nasopharyngeal carcinoma cells, IL‐9 in T cells, and IL‐6 in lymphoblastoid cell lines. Additionally, each of these cytokines acts as an autocrine growth factor. In BL cells, EBERs bind the double‐stranded RNA‐activated protein kinase PKR, inhibit its phosphorylation, and thereby prevent IFN‐α‐mediated apoptosis. In epithelial cells, EBERs confer resistance to Fas‐mediated apoptosis by blocking PKR activity. EBERs form complexes with PKR, ribosomal protein L22, lupus erythematosis‐associated antigen (La), and retinoic acid‐inducible gene I (RIG‐I). In BL cells, EBERs activate RIG‐I signaling and induce the expression of type‐I IFNs and interferon stimulated genes (ISGs) through the activation of RIG‐I substrates, nuclear factor‐kappa B (NF‐κB), and IFN regulatory factor 3 (IRF‐3), and anti‐inflamatory cytokine IL‐10 through IRF‐3 but not NF‐κB signaling. EBERs also play critical roles in the growth transformation of B lymphocytes. Although EBER1 and EBER2 exhibit similarities in their primary (54%) and secondary structures, recent findings have shown that recombinant EBVs carrying only the EBER2 gene play a greater role in the growth transformation of B lymphocytes than EBVs carrying only the EBER1 gene. Thus, EBERs play multiple roles in various cell types, and we present a model that highlights the functions of EBERs in EBV‐mediated oncogenesis in BL cells. (Cancer Sci 2009)