A three-dimensional acupoint mapping method executable by a computing device is disclosed. The present invention comprises the steps of: (a) making use of a three-dimensional standard image inclusive of a three-dimensional image for an internal tissue of the human body to produce a standard template of the internal tissue for determining a standard location of an acupoint; and (b) determining the standard location of the acupoint where a location of the internal tissue is considered on the three-dimensional standard image on the basis of the standard template of the internal tissue to map the determined standard location onto the three-dimensional standard image; wherein the standard locations indicate three-dimensional coordinates in the body for the acupoints.