RESUMEN
This paper focused on "treating spirit" in acupuncture based on the problems and needs in the diagnosis and treatment of difficult diseases, and discussed the diagnosis and treatment of difficult diseases with five-element acupuncture from six aspects: ① integration of soma and spirit in TCM, give top priority to "treating spirit" in acupuncture treatment; ②inadequate understanding of "treating spirit" in conventional acupuncture clinic; ③five-pattern personality and "treating spirit" with acupuncture; ④ five-element acupuncture and holism of correspondence between man and universe; ⑤searching for the primary cause of disease in treatment and motivating self-healing power by five-element acupuncture; ⑥advantages and methods of five-element acupuncture in "treating spirit". It shows that five-element acupuncture can be used to inspire new ideas of diagnosis and treatment of difficult diseases in acupuncture clinic.