Objectives : It was designed for making theoretical base about the relation of the Spleen, Stomach and the liver which could be used in clinic. Methods : Including Huang Di Nei Jing(黃帝內經), the 22 kinds of books written about the relation of the Spleen, Stomach and the Liver, and 2 kinds of papers were referenced. They were divided and studied according to physiology, pathology, meridian system and treatment. This study is focused on internal organ theory. Conclusion 1. In physiology, the Liver has the function of smoothing and regulating the flow of vital energy(Ki), while the Spleen is in charge of digestion and transportation. 2. In pathology, there can be informed disharmony of the Spleen, Stomach and the Liver, blood deficiency in the Liver and Spleen, jaundice, and bleeding etc. 3. In meridian system, the junction points of Spleen Meridian and Liver Meridian are Liv14, SP6, SP12, SP13. 4. In treatment, 1) If there is disharmony of the Liver and Spleen, the Liver must be soothed and the function of Spleen invigorated. 2) If there is disharmony of the Liver and Stomach, the Liver must be soothed and the function of Stomach invigorated.