Four speakers : one researcher-educator, two acupuncturists and one medical doctor, stated their opinions onthe Essence of Acupuncture and Moxibustion from their various viewpoints. Their opinions are summarized as follows : The practitioners of acupuncture and moxibustion uniquely understand their patients as the Mind-Body unity and they balance the Mind-Body unity by moving Qi. There are many systems of diagnosis and treatment within the practice of acupuncture and moxibustion, such as Meridian Therapy, which was developed in Japan. The common characteristic shared by these systems is that they established treatment concepts and methods which enable beginners to treat as effectively as masters, according to their knowledge. Needless to say, skills of diagnosis and assessment, as well as techniques of treatment that are based on comprehensive judgments made after carefully taking a history and evaluating findings, are more important than a masterly performance. As acupuncture and moxibustion have vast roles in modem medical care, today's acupuncturist can be in a position usually occupied by a general physician. For this reason, an innovative method of acupuncture and moxibustion has to be developed, spread abroad and handed down to the next generation; one that employs diagnosis and assessment, as well as techniques which adopt a scientific approach of western medicine while respecting tradition, and empirical knowledge and skills.