Low back pain is a common symptom among individuals in industrialized countries. Recent literature has shown that acupuncture treatment of low back pain can effectively relieve symptoms during short term follow-up, with few side effects. However, past studies have used subjective factors rather than objective factors, such as radiography, for assessing the severity of the condition. In addition, few studies have discussed if prior lumbar surgery can influence the results of acupuncture treatment of low back pain. We retrospectively collected the data of patients with low back pain from the medical records system of Keelung Chang Gung Memorial Hospital. We hypothesized that objective factors, such as age, gender, acupoints used, vertebral radiography findings, and prior lumbar surgery have an effect on the results of acupuncture treatment of low back pain. The study included 53 patients. Our results showed that after acupuncture treatment, the visual analogue scale (VAS) pain scores of all patients were significantly improved (p <0.0001). Comparing the VAS difference in the mean VAS score before and after acupuncture treatment in each group, there were no statistically significant differences based on sex, age , or acupoints used. However, there were statistically significant differences in the radiographic diagnosis group and the prior lumbar surgery group. After regression analysis, patients with a low pre-treatment VAS score (p<0.0015), no prior lumbar surgery (p=0.0072), no anomalous findings on spine radiography (p=0.0003), and male gender (p=0.0139), had a better response to acupuncture treatment. In conclusion, for patients with low back pain, further investigation into whether early intervention with acupuncture treatment may be beneficial before lumbar surgery is warranted.