The medical experts in the Ming dynasty paid attention to the study of acupuncture and moxibustion theories. The study methods and trait of thought, and expounding of relevant theories are worthy to be used for reference nowadays. In studies on acupuncture and moxibustion theories, GAO Wu took Neijing (Internal Classic), Nanjing (Medical Problems) as the criterion and set subject, classified and comprehensive analyze on classical theories, stressed origins and key points of the theories of channels and collaterals, acupoints, needling and moxibustion, etc. Particularly, in special subject studies and medical experts' academic systematization, both pictures and texts are combined, unite theories with clinical practice and others are worthy to be paid attention to and used for reference for modern acupuncture and moxibustion theory circle.