MicroRNAs (miRNAs) regulate many cellular events by regulating hundreds of mRNA transcripts. However, it is unclear how miRNA-mRNA interactions are contextualized into the framework of transcriptional heterogeneity among closely related cells of the developing human brain. By combining the multiple complementary approaches, AGO2-HITS-CLIP, single-cell profiling and bipartite network analysis, we show that the miRNA-mRNA network operates as functional modules related to cell-type identities and undergo dynamic transitions during brain development.