The expression of eukaryotic genes are regulated at multiple levels, including transcription, translation, post-translational modification. Long non-coding RNAs (lncRNAs) are defined as non-protein coding transcripts longer than 200 nucleotides that play extensive roles in regulation of gene expression. They usually interact with DNA, mRNA and protein to regulate histone modification, DNA methylation, transcription activation or inhibition, mRNA splicing. LncRNAs are poorly conserved throughout evolution between widely divergent species, while also express specifically in different cells, tissues and differential stages. It is preferred to conduct research on lncRNAs expressed in cells of immune system because the development and differentiation of immune cells are controlled by delicate and specified gene regulation. In addition, the research focused on the lncRNAs in immune system can provide more comprehensive understanding of the mechanisms of regulation on immune system and thus contribute to developing new treatment of immune related diseases. The topics of this article are the classification of non-coding RNA, their general molecular mechanisms, and the specific regulation mechanisms involved in T cells, B cells and innate immune cells and cytokines.