Objectives : Burn is the important adverse effect of the moxibustion treatment. This research does with the purpose to utilize as basic data which the results of histological observation of the burn tissue which generates when operating various commercial indirect moxa (CIM) on the skin, evaluate the burn because of the surgical operation. Methods : It operated 6 kinds of CIM on the depilated abdomen of the rat. By using the H-E staining and TUNEL assay, the image was observed and analyzed. Results : It could be the moxibustion medical treatment using the CIM generated in the first degree burn until the third degree. And in some case, burn has not generated. By using the H-E stain, the second-degree burn and third degree was observed, and it was observed the first degree burn by using TUNEL assay. In the first degree burn, TUNEL reaction in the epidermal layer was confirmed. The damage to the dermal layer was observed in more than 2 degree burn. In the third degree, the tissue degeneration to the subcutaneous fat was observed but the thickness of the skin tissue was not observed. Conclusions : Basic data classifying the burn generated by the CIM treatment through the histological observation of the burn tissue caused by the CIM treatment were built according to this research result.