To discuss the neural function effect of acupuncture moxibustion combined rehabilitation treatment in patients with different degree spinal cord injury.Methods:A total of 100 patients with different degree spinal cord injury were retrospectively analyzed from September 2012 to December 2015 in our Hospitals.According to the treatment，all patients were divided into acupuncture group and routine group，50 cases in each group，routine group patients given routine rehabilitation therapy，on the base，acupuncture group patients given acupuncture moxibustion treatment，modified Barthel index(MRI)was used to assess life ability，functional independence rating scale(FIM)was used to assess neural function，followed up for 3 months，analyzed all patients’ treatment，before and after treatment 1，2，3 months of life ability and nerve function.Results:Acupuncture group patients with effective rate was obviously higher than that of routine group，there were significant differences(P<0.05); Acupuncture group patients with 1，2，3 months after treatment MRI scores were significantly higher than the routine group，there were significant differences(P<0.05); Acupuncture group patients with 1，2，3 months after treatment FIM scores were significantly higher than that of routine group，with significant difference(P<0.05).Conclusion:Acupuncture moxibustion combined rehabilitation treatment can effectively improve the treatment of patients with different degree of spinal cord injury curative effect，it is helpful to improve patients’ ability of life and neurologic function，it’s worth for further clinical promotion.