Analyse the complex etiology of obesity with anxiety and depression and the theoretical connotation of acupuncture treatment of this disease based on the theoretical perspective of "the heart is the master of mind and will". This disease is mostly due to dietary disorders and emotional disorders, which lead to abnormalities in the lifting and lowering of internal organs and Qi, obstacles in the transmission of Qi, blood and fluids, phlegm and dampness with the flow of depression in the tendons and membranes，blockage of the meridians, and disorders of the heart and spirit. The heart is the master of mind and will, spirit belongs to the five organs, by the five organs of the blood supply, the heart of the five organs and six bowels of the monarch. Acupuncture and moxibustion to regulate the heart and spirit to regulate the Qi and blood of the internal organs, dredge the meridians and channels, and tranquillise the heart and spirit as the basic treatment method. Meridian identification on the foot solar bladder meridian, hand less Yin heart meridian, hand syncope Yin pericardium meridian "regulating the heart and spirit" as the main, with Foot Yangming Stomach Meridian, Foot Taiyin Spleen Meridian and Ren Meridian to replenish the Qi and blood, and play the shape of the spirit and the effect of the treatment, with a view to clinical diagnosis and treatment to provide a new way of thinking.