The important detection indicators of liquid biopsy in cancer patients include circulating tumor cells and circulating tumor DNA. The former refers to the cells that fall off from the primary tumor and metastatic sites and enter the blood circulation through blood vessels or lymphatic vessels, while the latter refers to the cell-free DNA released into the blood vessels by apoptotic or necrotic tumor cells. For breast cancer patients receiving neoadjuvant therapy, dynamic monitoring of circulating tumor cells and circulating tumor DNA can help early identify the responsiveness of tumor patients to different treatments and guide subsequent treatments to improve prognosis. This article reviews the research progress and clinical significance of detecting circulating tumor cells and circulating tumor DNA in breast cancer patients receiving neoadjuvant therapy, aiming to provide a reference for the more rational application of circulating tumor cells and circulating tumor DNA in neoadjuvant therapy of breast cancer.