To demonstrate the concept system of ‘kidney stores essence’ theory and to pass on and enrich theory of kidney visceral manifestation. Methods： Four academic works on standardized terms of Chinese medicine were selected to sort and analyze the “kidney stores essence” related conceptions，but concepts of Chinese material medica and formula were not included. Based on the advanced Chinese cultural fundament and theoretical system and clinical practice of traditional Chinese medicine，the hierarchical structure of the “kidney stores essence” in visceral manifestation theory was sorted out. Results： One hundred and eighty five items were searched out and sorted into three categories，including dao，xiang and qi. ‘Dao’，pointing at principles and rules，pertained to philosophical fields. The dao in “kidney stores essence” theory was built upon the essence and qi theory，yin-yang theory and five-element theory. ‘Xiang’，manifesting and reflecting things’ nature and the relations in between，pertained to cognition fields. Kidney visceral manifestation was typical for manifestation of ‘corresponding between human and nature’，‘unity of body and spirit’ and ‘unity of physical and function’，which set lights on the whole kidney system in physical characteristic and function. ‘Qi’，referring to the whole related organs，bodily parts，orifices and living substances，pertained to material fields. Conclusion： Inheriting Chinese cultures，“kidney stores essence” theory becomes a clear-structure and full-connotation theoretical system，which is significant in guiding clinical practice.