Evaluating the response of soil microbial respiration to extreme precipitation event is significant for a better understanding about the influence of the change of precipitation regime on soil carbon cycling under global warming. A simulated experiment of extreme precipitations was conducted during the rainy season (July-September 2015) in the Changwu State Key Agro-Ecological Station, Shaanxi, China. The treatments consisted of three total precipitations in rainy season (600 mm, 300 mm, and 150 mm) and two precipitation regimes (10 mm, 150 mm; P_(10), P_(150)). Soil microbial respiration varied differently in the same single rainfall event among three precipitations. The variation coefficient of soil microbial respiration under 600 mm total precipitation was 36% (P_(150)) and 33% (P_(10)), and 28% and 22% under 300 mm total precipitation, 43% and 29% under 150 mm total precipitation. Under 600 mm total precipitation, the cumulative soil microbial respiration under P_(150) was 20% less than that under P_(10); however, the cumulative soil respiration of P_(150) under 150 mm total precipitation was 22% more than that under P_(10); and there was no significant difference between P_(10) and P_(150) under 300 mm total precipitation. Therefore, the duration in soil water stress must be considered to estimate soil microbial respirations under extreme precipitations.