Long non-coding RNA was initially identified as “noises” of gene transcriptions. However, with the developing researches of ENCODE, it was found that the long non-coding RNAs can regulate the genomic expressions in the form of RNAs in epigenetic, transcription, and post transcriptional levels, which is involved in the regulation of diverse cellular processes and has significant influences on occurrence and precaution of human diseases. This paper introduces functions and features of the long non-coding RNAs, and sums up the internal relation between long non-coding RNAs, diabetes and diabetic complications on the basis of existing researches. These advances can provide the basis for the further understanding of molecular medicine on occurrence and evolution of diabetes.