Zusanli (St-36) and Neiguan (P4) acupoints were needled to observe the change of cardiopulmonary function of normal men at rest while receiving acupuncture treatment. Heart rate, respiratory rate, oxygen consumption, carbon dioxide production and expired volume were analyzed in resting and experimental conditions. The subjects were twelve healthy men volunteers who were divided into two groups, one needled at Zusanli and the other at Neiguan. The cardiopulmonary functions prior to and after acupuncture treatments were compared. The ANOVA and t-Test were used as statistical and analytic methods. The results suggest that heart rate drops when Zusanli or Neiguan are needled (p＜0.05). owever, needling at Neiguan produced more significant results. As to the gaseous metabolism, a decreasing trend was found in both groups concerning VO2 and VCO2, but without significant statistical variation (p＞0.05). Neiguan slowed down the resting heat rate, and is more effective in this than Zusanli. This may be related to the meridian and the connecting organ. The gaseous metabolism decreased, but without significant effect of both group. This may be due to the sample size or inappropriate acupoints. Further investigation is required.