We have used deep sequencing to analyze the pattern of viral microRNA (miRNA) expression observed in the B-cell line BC-3, which is latently infected with Kaposi's sarcoma-associated herpesvirus (KSHV). We recovered 14.6 ؋ 10 6 total miRNA cDNA reads, of which a remarkable 92% were of KSHV origin. We detected 11 KSHV miRNAs as well as all 11 predicted miRNA* or passenger strands from the miRNA duplex intermediate. One previously reported KSHV miRNA, miR-K9, was found to be mutationally inactivated. This analysis revealed that the 5 ends of 10 of the 11 KSHV miRNAs were essentially invariant, with significantly more variation being observed at the 3 end, a result which is consistent with the proposal that the 5-proximal region of miRNAs is critical for target mRNA recognition. However, one KSHV miRNA, miR-K10-3p, was detected in two isoforms differing by 1 nucleotide (nt) at the 5 end that were present at comparable levels, and these two related KSHV miRNAs are therefore likely to target at least partially distinct mRNA populations. Finally, we also report the first detection of miRNA offset RNAs (moRs) in vertebrate somatic cells. moRs, which derive from primary miRNA (pri-miRNA) sequences that immediately flank the mature miRNA and miRNA* strands, were identified flanking one or both sides of nine of the KSHV miRNAs. These data provide new insights into the pattern of miRNA processing in mammalian cells and indicate that this process is highly conserved during animal evolution.MicroRNAs (miRNAs) are a recently discovered class of ϳ22-nucleotide (nt) noncoding RNAs that play a key role in the posttranscriptional regulation of gene expression in all multicellular eukaryotes (reviewed in reference 3). Most miRNAs are initially transcribed by RNA polymerase II as part of a long capped and polyadenylated precursor transcript called a primary miRNA (pri-miRNA) (6,20). At this stage, the mature miRNA forms part of one arm of an imperfect ϳ80-nt RNA stem-loop structure that is recognized by the nuclear microprocessor complex, consisting of the RNase III enzyme Drosha and its cofactor DGCR8 (8,11,15). Drosha cleaves the pri-miRNA to liberate an ϳ60-nt-long pre-miRNA hairpin bearing a 2-nt 3Ј overhang (19,38). After export to the cytoplasm, the pre-miRNA is bound by a second RNase III enzyme, called Dicer, which cleaves the pre-miRNA ϳ22 bp from the base, leaving a second 2-nt 3Ј overhang, to generate the miRNA duplex intermediate (16). One strand of this duplex intermediate-the mature miRNA strand-is then incorporated into the RNA-induced silencing complex (RISC) (14), while the second strand-referred to as the passenger or miRNA* strand-is degraded. Selection of which strand of the miRNA duplex intermediate is incorporated into RISC is largely determined by the stability of base pairing at the 5Ј end of each strand, with the less tightly base-paired strand being preferentially selected (17,29). However, this discrimination is not absolute, and miRNA* strands are also occasionally incorporated into RISC and have been re...