Abstract: Drug resistance is a major challenge in the treatment of breast cancer. Many causes and mechanisms lead to the occurrence of drug resistance in breast cancer. Exosomes and their contents (DNA, mRNA, protein, and non-coding RNA) are important mediators of intercellular communication and play a role in tumor progression, metastasis, and recurrence. Among them, non-coding RNA carried by exosomes plays a crucial role in limiting drug efficacy. This article reviews the latest research progress on the relationship between exosomal non-coding RNA and drug resistance of breast cancer at home and abroad.