Abstract: The high prevalence of allergic rhinitis had become a global health problem. Acupuncture treatment of allergic rhinitis had the characteristics of little side effects and significant long-term effects and had been widely used in clinical practice. From the perspective of the lung and large intestine being interior-exteriorly related, the article reviewed the relationship between allergic rhinitis and intestinal flora and host immunity, the role of acupuncture in regulating allergic rhinitis-related intestinal flora and immunity. The article revealed that "intestinal bacteria-host immunity" might become a new target for acupuncture treating allergic rhinitis, hoping to provide new ideas for study the mechanism of acupuncture in treating allergic rhinitis.