Gastrointestinal syndrome of intermingled cold and heat was put forward in Inner Canon of Huangdi. This paper researched the differentiation and treatment of gastrointestinal syndrome of intermingled cold and heat combined with the related discussion and clinical application. Gastrointestinal syndrome of intermingled cold and heat in Inner Canon of Huangdi were divided into 3 types as cold in stomach and heat in intestines,heat in stomach and cold in intestines,heat and cold in stomach. The corresponding therapeutic principals and medication should be applied flexibly under the guide of regulation of Sanli. Today the understanding of gastrointestinal syndrome of intermingled cold and heat in Inner Canon of Huangdi still has higher value of guidance for the clinical differentiation and treatment of spleen and stomach disease.