Small non-coding microRNAs (miRNAs) regulate cellular and developmental processes through the modulation of target gene expression and/or protein synthesis. miRNAs are expressed in a cell-specific manner. Human mesenchymal bone marrow stem cells (hMSC) and human dental follicle cells (hDFC) can undergo multilineage differentiation into various connective tissue cell types, and may therefore be utilized for regeneration in cell therapy. To elucidate the molecular differences that underlie the more primitive characteristics of hMSC and hDFC, we performed a comprehensive comparative analysis of the miRNA and mRNA expression profiles of hMSC and hDFC using a two-fold change in the normalized intensity of expression as a cut-off to determine differences in expression. In hMSC, 37 were more highly expressed, while 32 miRNAs more highly expressed in hDFC.hMSC expressed high levels of miR-196a, -196b, and miR-10a, -10b, which target several homeobox (HOX) genes associated with the patterning of the vertebrate axial skeleton.hMSC, but not hDFC, expressed high mRNA levels of HOX genes. In contrast, miR-199b, which is expressed in tooth germ, as well as the forkhead box O1 (FOXO1) gene, a target of miR-1271, were more highly expressed in DFC than in hMSC. The FOXO1 transcription factor plays a role in tooth development and regulates biomineralization. These miRNAs showed specific expression in tissues from which stem cells originate, suggesting that they influence the characteristic mRNA expression of these tissues. These data suggest that analysis of miRNA-mRNA expression profiles is useful for characterization of specific tissue types and cell-specific markers.