Objective:To explore miR-375 expression level changes of newly diagnosed patients with type 2 diabetic after liraglutide treatment, and analyze the relationship between insulin resistance and functional changes in pancreatic islet β cells. Methods: A total of 30 patients of newly diagnosed type 2 diabetes were selected to examine the oral glucose tolerance test (OGTT), insulin, C peptide, haemoglobin A1C (HbA1c), weight, waist circumference, blood pressure and miR-375 expression level changes in serum before and after 12 weeks of liraglutide treatment. Data analysis was performed using paired t test and Wilcoxon signed rank test. Results: MiR-375 expression and HbA1c were decreased after liraglutide treatment (P < 0.05). Areas under the curve of blood glucose 0-30 min and 0-120 min were significant increased (P < 0.05). Conclusion: After liraglutide treatment, insulin resistance and functional changes in pancreatic islet β cells of diabetics were improved, it may be related to the decrease of miR-375 expression level in serum.