Modern scientific and technological experiments have preliminarily confirmed the objective existence of meridians and collaterals，but no clear biological tissue structures exclusively supporting meridians and collaterals have been identified，necessitating further in-depth research.This study aims to theoretically analyze the structural characteristics of meridians and collaterals.Methods:The research is based on a meridian and collateral information generation and conduction equation that aligns with the principles of physical chemistry and biological genetic variation，as well as the physiological tissue characteristics through which meridians and collaterals pass.Results:The theory indicates that meridians and collaterals must consist of acupoints and information conduction channels，with the sensation and transmission process in classical meridian and collateral theory being an alternating process.The size of the conduction area between meridian and collateral acupoints is primarily determined by the lateral leakage rate of material information within meridian and collateral tissues.In regions with similar or identical physiological tissue，the spacing between acupoints is similar，while in different physiological regions，there are significant variations in acupoint spacing.Biological information sensors in meridians and collaterals are densely concentrated in near-point areas around acupoints，while the density along conduction lines is extremely low.Conclusion:This study is the first to theoretically demonstrate the fundamental structural characteristics of meridians and collaterals.It also establishes a quantitative variation pattern of the distances between acupoints and verifies and revises the traditional hypothesis of meridian and collateral information generation and conduction.This further theoretically confirms the objective existence of meridians and collaterals.