Spleen is acquired root and the source of qi and blood, providing important element supports and defending the evils. Intestinal flora, as the most massive body microcosms, also involve in the bodys digestive and defense function. Based on the analysis of physiological features of spleen and intestinal flora, this paper discussed in detail the relationship between the spleen and intestinal flora, so as to clarify the intestinal flora in digestion, absorption, excretion, immunity reflects changes in the spleen function, to explore new ideas for future research on digestive system diseases.