Purpose: This study was designed to investigate the effects of miR-24 and miR-27 on Th2 in children with non-atopic INS. Methods: Isolateing PBMCs by Ficoll density gradient, and transfected with human miR-24, miR-27 mimics/miR-24, miR-27 mimics control and miR-24, miR-27 inhibitors/miR-24, miR-27 inhibitor control. After that Real-time PCR to investigate the levels of microRNAs and IL-4mRNA, Flow cytometry to test the frequency of Th2 cells, and Cytometric bead array to measure the concentration of IgE, IL-4 and IL-13 in plasma. Results: The proportion of Th2 cells in peripheral blood of children with INS in the initial atopic and non-atopic groups were significantly higher (P<0.05), and there was no significant difference in the proportion of Th2 cells in the remission group (P>0.05). Plasma IgE, IL-4 and IL-13 were significantly increased in the initial atopic and non-atopic groups (P<0.05). MiR-24 and miR-27 were remarkably downregulated in the initial non-atopic group (P<0.05). The expressions of miR-24 and miR-27 were up-regulated in the initial non-atopic and control group, the proportion of Th2 cells and IL-4 mRNA expression were remarkably decreased (P<0.05), and the expressions of miR-24 and miR-27 were down-regulated, the proportion of Th2 cells and IL-4 mRNA expression were remarkably increased (P<0.05). Conclusion: There were high IgE in children with both atopic and non-atopic INS during the active period, which might be related to the high expression of IL-13 and IL-4 induced by the Th2 cells drifting. MiR-24 and miR-27 negative regulated the expressions of Th2 cells in INS.