The Atlantic killifish (Fundulus heteroclitus), native to estuarine areas of the Atlantic coast of the United States, has become a valuable ecotoxicological model due to its ability to acclimate to rapid environmental changes and adapt to polluted habitats. Killifish respond to rapid increases in salinity with an immediate change in gene expression, as well as long-term remodeling of the gills. Arsenic, a major environmental toxicant, was previously shown to inhibit the ability of killifish gill to respond to a rapid increase in salinity. We characterized miRNA expression in killifish gill under salinity acclimation with and without arsenic and identified a small group of highly expressed, well-conserved miRNAs as well as 16 novel miRNAs not yet identified in other organisms. Overall design: Small RNA gene expression profiling in the gill during salinity acclimation (0, 1 and 24 hours post-transition to seawater) with and without 100 ug/L arsenic (sodium (meta)arsenite).