Breast cancer is the most prevalent malignancy among women worldwide.Paclitaxel(Taxol)is a widely applied chemotherapeutic agent against breast cancer.Although Taxol therapy has achieved improvements recently,development of chemoresistance of breast cancer patients is a major obstacle,leading to therapeutic failure.Long non-coding RNAs(lncRNAs)play pivotal roles in tumorigenesis and progresses of breast cancer.However,the biological roles and molecular tar-gets of lncRNA NEAT1 in Taxol-resistant breast cancer remain unclear.Here,we report that NEAT1 is significantly upregulated in breast tumors and cell lines.In addition,silencing NEAT1 effectively sensitizes breast cancer cells to Taxol.Bioinformatical analysis and luciferase assay demonstrated that miR-23a-3p could be sponged and downregulated by NEAT1.We demonstrated that miR-23a-3p was downregulated and functioned as a tumor suppressor in breast cancer.Furthermore,in the established Taxol-resistant MDA-MB-231 breast cancer cell line,we detected significantly increased NEAT1 expression and downregulated miR-23a-3p expression.Importantly,FOXA1 was identified and validated as a direct target of miR-23a-3p in breast cancer cells.Rescue experiments demon-strated that the restoration of miR-23a-3p in NEAT1-overexpressing Taxol-resistant breast cancer cells successfully overcame the NEAT1-promoted Taxol resistance.Taken together,our results revealed the clinical roles and molecular mechanisms for the NEAT1-mediated chemoresistance,providing new insights into the development of non-coding RNA-based therapeutic strategies for enhancing the anti-cancer effects of traditional chemotherapeutic drugs.