Thermal adaptation of soil microbial respiration is considered an important mechanism for determining the feedback of terrestrial ecosystems to global warming, and can significantly modify future climate change. In this study, we clarified the concept of the thermal adaptation of soil microbial respiration, and summarized the state of research in this field from three perspectives:evidence, mechanisms and controversies. Thermal adaption of microbial respiration is a biological adaptation at the community level, and builds on solid biological and ecological theory. Using a variety of indicators, scientists have put forward substantial experimental evidence on the thermal adaptation of soil microbial respiration at the species and community level. The reported mechanisms included changes in cell membrane structure, enzyme activity, soil microbial carbon allocation, and soil microbial community structures. The discrepancies in the thermal adaptation of soil microbial respiration in literature might be caused by the differences in research methods, microbial species or environmental conditions among studies. In summary, according to various lines of evidence, we believe that soil microbial respiration could adapt to global warming. Future research should focus on 1) exploring the mechanisms of the thermal adaptation of soil microbial respiration, 2) analyzing the effects of environmental factors and global change factors on the adaptation processes, and 3) quantitatively assessing the impacts of the adaptation processes on the feedback of terrestrial ecosystems to global warming.