MicroRNAs are predicted to regulate Ϸ30% of all human genes by targeting sequences in their 3 UTR. Polymorphisms in 3 UTR of several genes have been reported to affect gene expression, but the mechanism is not fully understood. Here, we demonstrate that 829C3 T, a naturally occurring SNP, near the miR-24 binding site in the 3 UTR of human dihydrofolate reductase (DHFR) affects DHFR expression by interfering with miR-24 function, resulting in DHFR overexpression and methotrexate resistance. miR-24 has a conserved binding site in DHFR 3 UTR. DHFR with WT and 3 UTR containing the 829C3 T mutation were expressed in DG44 cells that lack DHFR. Overexpression of miR-24 in cells with WT DHFR resulted in down-regulation of DHFR protein, whereas no effect on DHFR protein expression was observed in the mutant 3 UTRexpressing cells. Inhibition of endogenous miR-24 with a specific inhibitor led to up-regulation of DHFR in WT and not in mutant cells. Cells with the mutant 3 UTR had a 2-fold increase in DHFR mRNA half-life, expressed higher DHFR mRNA and DHFR protein, and were 4-fold more resistant to methotrexate as compared with WT cells. SNP-829C3 T, therefore, leads to a decrease in microRNA binding leading to overexpression of its target and results in resistance to methotrexate. We demonstrate that a naturally occurring miRSNP (a SNP located at or near a microRNA binding site in 3 UTR of the target gene or in a microRNA) is associated with enzyme overproduction and drug resistance.3Ј UTR ͉ drug resistance ͉ single nucleotide polymorphism ͉ translational regulation ͉ mRNA stability