**Abstract**

Over the past decade, enhanced scientific interest has produced an expanding knowledge base for microplastics. The highest abundance of microplastics is typically associated with coastlines and oceans but the fate of these microplastics is elusive. Microplastics sink following fragmentation which is further ingested by marine biota thus imposes threat to them. Thus, the present review focuses on properties and sources of microplastics, its impact on environment, the bioaccumulation and trophic transfer of microplastics and its impact on living biota. This study would be helpful for the development and implementation of risk management strategies for managing the disposal of microplastics.

**Keywords:** microplastics, sources, accumulation, toxicity, aquatic organisms
