The anatomical,histological and electrophysiolo-gical findings presented strengthen the theory thatacupuncture points have a well defined morphologicalsubstrate.Most of the acupoints are sharp delineatedperforations of the superficial fascia of the body(fascia corporis superficialis).A cutaneous nerve-vessel bundle wrapped in a sheath of loose connec-tive tissue passes through each perforation.In regionswhere no superficial fascia exists as in the face,fingers and toes,corresponding nerve-vessel bundlespass from the dermis to the depth.The loose con-nective tissue lining the perforation area is of specialinterest.This tissue is able to bind water and actsas an ion-exchanger.Therefore it could become in-flamed,and there has been discussion whether acu-points themselves could develop special clinical syn-dromes.Finally,the congruency of traditionally locat-ed acupoints with those demonstrated by anatomicalpreparation leads us to discuss a genetical influencewith the distribution of acupoints. The anatomical, histological and electrophysiolo-gical findings presented strengthen the theory that acupuncture points have a well-defined morphological status. Most of the acupoints are sharp delineated perforations of the superficial fascia of the body (fascia corporis superficialis). A cutaneous nerve-vessel bundle wrapped in a sheath of loose connec-tive tissue passes through each perforation. regions where no superficial fascia exists as in the face, fingers and toes, corresponding nerve-vessel bundlespass from the dermis to the depth. loose-nective tissue lining the perforation area is of special interest. This tissue is able to bind water and acts as an ion-exchanger. Wherefore it could become in-flamed, and there has been discussion whether acu-points could could special be clinical syn-dromes.Finally, the congruence of traditionally locat -ed acupoints with those demonstrated by anatomicalpreparation leads us to discuss a genetical influencewith the distribution of acupo ints.