By the collation, analysis and synthesis of the theory on the structure of acupoints in the Emperor＇s Internal Classic （《内经》）, and in the light of modern anatomy, it is to propose the hypothesis. based on the modern anatomy, the acupoints recorded in the Emperor＇s Internal Classic （《内经》） are located in the microstructure of skin, muscle, tendon, vessel and bone, meaning the sensory structure of cellular membrane in modern medicine.
