By studying the portions and layers(分部), left and right, superior and inferior, location of yin and yang, and beginning and end of diseases of skin, which is the core point of the theory of cutaneous region(皮部論) in "Naejing(內經)", in the physiological and pathological perspective, based on opinion of historic memorial doctors, arrived to the conclusion as below. Cutaneous region means not only the distribution of three yin and three yang(三陰三陽) of the surface, but also inside and outside, shallowness and depth, and it is the system which unites meridians, networks, and vessels. It is divided into portions and layers. The origin and beginning of diseases and the rule of favorable pattern and unfavorable pattern can be known through it. The portion of skin is not only the area that meridian vessels belongs to skin, but also the area that activation of twelve meridian vessels are expressed in the surface. The layer of skin is consisted in order of skin-tertiary collateral vessel-collateral vessel-meridian vessel-bone. In "Naejing", there are two preconditions to divide three yin and three yang into yin and yang. The first is standing while looking the south, and second is the quotation "outside is side of yang(外者爲陽 內者爲陰)." According to this preconditions, yang of outside of yang brightness, lesser yang, and greater yang is the whole body, except inside of hand and foot which yin of lesser yin, pericardium, and greater yin. Superior and inferior of the portions and the layers is designated as hand and foot, theological basis of which superior and inferior work in same diagnostic method can be found in the root and the basis(標本) and the origin and the insertion(根結). In conclusion, cutaneous region not only manages layer of the skin, but also it is divided into layers and portions, so it has close relations between meridian vessels and collateral vessels. The in-depth study of cutaneous region and meridians should be progress, in order to practice of diagnosis and acupuncture and moxibustion more.