Abstract: Whether acupuncture and moxibustion can continue to be inherited and developed in modern times ultimately depends not only on its own value but on its recognition and evaluation. The essence of traditional acupuncture and moxibustion is the most valuable part of its related theories and methods. In addition, the essence content covers five aspects including basic theory and technical theory. To evaluate the essence content, it is necessary to have a clear understanding of the characteristics of acupuncture and moxibustion therapy and grasp many influencing factors, otherwise it is easy to have a biased understanding. Thus, the paper lists the more prominent ones and points out the necessity of self-reflection.