Research on the effect of acupuncture for tear secretion and morphological changes of the lacrimal gland. Acupuncture therapy was given on the rabbits of New Zealand origin. The needles were inserted into the following acupoints around the right eye: Extra 1 (Taiyang), BL 2 ( Zanzhu) and SJ 23 (Sizhukong). The Schirmer Test I (S1T, The Schirmer test is probably the most commonly performed method of measuring aqueous tear production) values pre and post acupuncture therapy were blindly recorded. The lacrimal glands of the normal lacrimal gland group were stained by Hematoxylin and Eosin (HE) for light microscope examination and observed by transmission electron microscope. The S1T value was about sixty percent higher after acupuncture than before. Meanwhile changes also took place in the morphology of lacrimal gland tissu, indicated an active glandular function of synthesis and secretion. Acupuncture can increase lacrimal secretion by stimulating the rabbit lacrimal glandular function of synthesis and secretion.