MicroRNAs (miRNAs) constitute a class of small non-coding endogenous RNAs that regulate gene expression by targeting mRNAs for degradation or translational repression. MiRNAs are intensively investigated and they have been found to be a pivotal component of developmental regulation processes. Recent studies showed the non-cell autonomous function of several miRNAs. We analyzed the accumulation pattern of selected miRNAs in Arabidopsis thaliana embryonic tissues. The majority of the investigated miRNAs showed uniform accumulation across the embryo suggesting their possible role at this developmental stage. In the case of miR167 however, we detected a gradient-like expression profile which in earlier studies has been considered to be the hallmark of the non-cell autonomous activity of miRNAs. Using reporter assay we analyzed the expression patterns of the four MIR167 precursor genes. We found that two of the precursor genes, MIR167A and MIR167B, also showed an overlapping gradient-like expression patterns in the embryo. These data indicate that in addition to non-cell autonomous activity of some miRNAs, the gradient-like expression patterns can be generated also by the specific expression characteristic of miRNA precursor genes.