Acupuncture is a discipline created and developed by the working people and medical experts in China during their long struggle with diseases. It is guided by the theory of yin and yang, the five elements, the theory of organs and signs, especially the theory of meridians, and uses acupuncture and moxibustion to prevent and treat diseases. Acupuncture has the advantages of wide adaptability, obvious curative effect, convenient operation, economic safety, etc., which is popular among the working people. In recent years, a large number of scientific studies and clinical practice have shown that acupuncture can adjust the function of all systems of the body and enhance the body’s ability to resist diseases. Acupuncture for tinnitus has been proved to be a proven method, and its theoretical basis is the doctrine of internal organs and meridians. According to Chinese medicine, the five viscera are the center of the body’s vital activities and directly dominate the functional activities of the five external organs and nine orifices, which are dominated by the meridians that crisscross the whole body. Through acupuncture or moxibustion on the meridians, the tinnitus can be rehabilitated or cured by helping to remove the evil, regulating the qi and blood, adjusting the functions of the internal organs, and coordinating the balance of the meridians.