Myeloid‑derived suppressor cell (MDSC) are capable of limiting hyper‑inflammation during the early stages of sepsis, but exacerbate immunosuppression in the late stages of sepsis. This paper mainly reviews that, during the development of sepsis, MDSC are regulated by non‑coding RNAs such as microRNA (miRNA)‑21, miRNA‑181b, miRNA‑375, miRNA‑150 and Hotairm1, as well as receptors such as interleukin‑1 receptor (IL‑1R), Toll‑like receptor (TLR), tumor necrosis factor receptors (TNFR), programmed cell death receptor‑1 (PD‑1), G protein‑coupled bile acid receptor (TGR5), liver X receptor (LXR), and C‑C motif chemokine receptor 2 (CCR2), thereby exerting immune‑suppressing effect. These findings provide certain theoretical evidence for searching the therapeutic targets for sepsis.