The theory of acupuncture and moxibustion involved in Biaoyou Fu is discussed from five aspects including theory of channels and collaterals,acupuncture acpoints,time factor and correspondence of human body and natural environment,treating spirit and arrival of qi,acupuncture contraindication. There are two kinds of theory of channels and collaterals in Biaoyou Fu,including theory of cycling and theory of root-branch. The specific acupoints are considered to be important. The time factor is emphasized as well as the correspondence of human body and natural environment. The manipulation is paid attention. The treating spirit and arrival of qi are emphasized as well as the acupuncture contraindication.