Stem cell research, especially the one dealing with human embryonic stem cells, is a major topic nowadays. In the last few years studies about human embryonic stem cell derived cardiomyocytes highlighted the importance of those, as their characteristics are almost identical as of the cardiomyocytes in the heart (i.e. the contraction of those cells). The studies concentrate on the ability of using cardiomyocytes in the drug development for cardiac diseases or in regenerative medicine and cell replacement therapies. In contrast some researchers concentrate on microRNAs (miRNAs) as regulators in the development of cardiomyocytes. This study combines both research topics as it deals with stem cells and miRNAs (as well as their target mRNAs). A main objective is to find differentially expressed genes by using Significance Analysis of Microarrays (SAM) as method. Furthermore miRNA target prediction is applied and the identified targets are compared with the ones found by SAM. With an intersection approach we derived 41 targets of up-regulated miRNAs and 25 targets of down-regulated miRNAs, which can be the basis for further studies (i.e. knock-out experiments).