The Novel Coronavirus Pneumonia(NCP) falls into the category of “epidemic disease” in TCM，which has strong infectivity and epidemicity.Combined with the unique physiological and pathological characteristics of children，the paper discussed the etiological evolution and treatment based on syndrome differentiation.It is believed that NCP is caused by dampness toxin，cold toxin，heat toxin and mainly by dampness toxin，the above three are mutually influenced which forms the evil between heaven and earth——the pestilence，acting on people and causing the disease.NCP is neither cold pathogenic disease nor warm disease and cannot be treated according to the syndrome differentiation of six channels theory or the syndrome differentiation of Wei，Qi，Ying，Xue/San Jiao theory.Combined syndrome differentiation method should be applied and a certain syndrome differentiation method should be stressed according to different pathological stages.Cold，heat，deficiency，excess and pathological stages should be identified so as to stop deterioration.