Diabetic WOUNDs are the most critical complication in patients with diabetes, which often lead to hospitalization and limb amputations. Diabetic foot ulcers (DFU) is characterized by infections, prolonged inflammation, and a delayed WOUND healing process. Different types of medical procedures including surgical therapy, drug delivery, stem cell therapy, and WOUND dressings are used to manage DFU. Bioactive dressings such as hydrogels, nanofiber, and collagens are promising materials that can accelerate the healing process. The WOUND dressing materials can also be loaded with bioactive molecules like nucleic acids. MicroRNAs (miRNAs) are small non-coding RNA molecules that have recently emerged as regulators of impaired WOUND healing and could be a target for DFU treatment. miRNA therapeutics can be delivered to the WOUND region using different delivery systems such as exosomes and nanoparticles. These WOUND dressings have a high potential for treating diabetic WOUNDs by topical delivery of certain miRNAs in a sustained release manner.