Traditional Chinese medicine has been developing for more than 2500 years to prevent and treat diseases in Eastern cultures. Although acupmoxa (acupuncture and moxibustion) has been recommended by World Health Organization in treatment of 43 disorders, the exact mechanisms remain to be elucidated. Due to the development of spinal gate theory, the discovery of opioid receptors and the endogenous opioid that resulted in a better understanding of the mechanisms of acupuncture analgesia, acupuncture is now proved to be effective in pain relief. Previous studies have shown that nonadrenergic noncholinergic (NANC) neuron is regarded as the main source of neurally induced relaxation of gastrointestinal sphincters, including low esophageal sphincter (LES), the sphincter of Oddi (SO) and internal anal sphincter (IAS). The involvement of vasoactive intestinal peptide (VIP) and nitric oxide (NO) by NANC neurons has been documented to relax the above-mentioned sphincters. By using open-tip manometry in small animals, moxibustion can also be studied scientifically. Change of skin temperature on acupoints is postulated to be one of the therapeutic mechanisms for moxibustion. Application of local somatothermal stimulation (LSTS) on acupoints has been reported to induce an inhibitory response of SO in cats, rabbits and humans and to relax IAS in rabbits and humans. In these circumstances, the mechanism is speculated as a consequence of somato-visceral reflex through a heat-sensitive neural release of NO, which is temperature-dependent and stimulation site-specific. The electroacupuncture (EA)-induced SO motility changes are not inhibited by pretreatment with atropine, propranolol, phentolamine or naloxon, but are blocked by pretreatment with cholecystokinin (CCK) receptor antagonist, proglumide, and by injection of anti-CCK-8 antibody during EA with a dose-dependent relationship. The fact that an obvious elevation of plasma CCK level during EA stimulation on GB 24 and LR 14 acupoints suggests that EA causes a secretion of CCK which in turn affect biliary tract motility in rabbits and cats. Viscero-visceral reflex regulation is a normal physiological response. A growing body of evidence suggests acupuncture and moxibustion may regulate visceral function and modulate immune response through a “somato-visceral regulation” mechanism. Recent advance in the technology of functional magnetic resonance image analysis has made visualization of brain image possible at the same time when sensory stimulation is applied at body surface. The effectiveness of acupuncture treatment can be well demonstrated in vivo and the lineage between somato-visceral regulation and corresponding brain function can thus be elucidated. The incorporation of Western innovations into traditional Chinese medicine will make acupmoxa an evidence-based medicine, which can withstand rigorous assessment of its effect and mechanism.