MicroRNAs (miRNAs) binding to the 3'-untranslated regions (3'-UTRs) of messenger RNAs (mRNAs), affect several cellular mechanisms such as translation, differentiation, tumorigenesis, carcinogenesis and apoptosis. The occurrence of genetic polymorphisms in 3'-UTRs of target genes affect the binding affinity of miRNAs with the target genes resulting in their altered expression. The current case control study of 100 samples (50% cancer patients and 50% health persons as control) was aimed to evaluate the genotyping of microRNA single nucleotide polymorphisms (SNPs) located at the binding site of the 3' UTR of C14orf101 (rs4901706) and mir-124 (- rs531564) genes and their correlations with gastric cancer (GC) development. The Statistical analysis results indicated the significant association of AG development risk with the SNPs located in the 3'-UTR of C14orf101 and mir-124. It could be concluded from the results that these genes are associated with the gastric adenocarcinoma.