Sebastiscus marmoratus is one of the ideal fish species for offshore breeding, and temperature changes directly affect its physiological process. We performed whole-transcriptome sequencing of the liver tissues of S. marmoratus under heat stress (25 degrees C), normal condition (20 degrees C, the control), and cold stress (15 degrees C). A total of 376 differentially expressed genes (DEGs), 147 differentially expressed lncRNAs (DELs), and 40 differentially expressed miRNAs (DEMis) were detected under heat stress; 59 DEGs, 59 DELs, and 44 DEMis were detected under cold stress. Furthermore, a competing endogenous RNA regulatory network for the functional interaction of lncRNA-miRNA-mRNA was constructed, and GO and KEGG enrichment analyses showed that genes involved in maintaining homeostasis or adjusting to stress and stimulation were strongly activated during heat stress. Including heat-shock protein-related genes Hsp70, FKBP4, and Hspa4a regulated by dre-mir-205-5p; energy metabolism-related genes GCK, g6pca, and RFK regulated by dre-miR-205-5p, dre-miR-145-5p, novel_441, TCONS_00023692, and tcon_00095578; and immune-related genes SCAF, NLRC3, per1b, herc4, MafG, and KLHL29 regulated by dre-miR-456, novel_640, novel_163, TCONS_00079377, TCONS_00063590, and TCONS_000605708. Our findings provide new insights into the adaptation of S. marmoratus to acute temperature changes.