The location of organs and tissues at the tip of acupuncture needle inserted in acupuncture point was studied on the human transverse sections.<br>A female, Japanese, cadavar (135cm long and 52kg in weight) was fixed with aldehyde mixture and frozen from 3 weeks at -30°C. Then the cadaver was cut into blocks along the transverse planes perpendicular to the median plane at each point of Bladder meridian.<br>This report describes the depth of organs and tissues in 5 transverse planes from SHINYU BL 15 (Bladder meridian) to TANYU BL 19 (Bladder meridian).<br>At SHINYU BL 15, acupuncture needle penetrates through 5mm thick skin, 2mm thick hypodermis, 3mm thick trapezius, and 17mm thick deep back muscle in thick was respectively. The needle reaches to the 6th rib at 27mm away from the surface.<br>At TOKUYU BL 16, the needle penetrates through the skin, hypodermis, trapezius, and deep back muscles of 5, 3, 3, 17mm in thickness respectively.<br>The needle reaches to the 7th rib at 28mm away from the surface.<br>At KAKUYU BL 17, the needle penetrates through the skin, hypodermis, trapezius, latissimus dorsi, and deep back muscles of 4, 2, 3, 1, 20 in thickness respectively. The needle reaches to the 8th rib at 30mm away from the surface.<br>At KANYU BL 18, the needle penetrates through the skin, hypodermis and deep back muscles of 5, 6, 32mm in thickness respectively. The needle reaches to the 10th rib at 43mm away from the surface.<br>At TANYU BL 19, needle penetrates through the skin, hypodermis, and deep back muscles of 4, 7, 32mm in thickness respectively. The needle reaches to the 11th rib at 43mm away from the surface.<br>Depth of acupuncture points studies was discussed from the clinical points of views.