Abstract：Through clarifying the relationship among the stomach，lung and kidney，this paper analyzes and discusses the treatment of the spleen and stomach diseases from the lung and kidney based on syndrome differentiation. Firstly，the authors analyze the description of the lung， kidney and stomach in Huangdi Neijing， and holds that the physiological functions of the three zang- fu organs are closely related at the level of visceral manifestation， and the physiological structures of them are closely related at the level of channels and collaterals. Furthermore，from the perspective of "the gate of stomach"，the regulative effect of the lung and kidney on the stomach is analyzed. And from the perspective of "gathering in the stomach and closing at the lung"，it is believed that the lung and the qi movement of the stomach is dependent on each other. From the sentence，"the kidney is the gate of stomach"，it is believed that the kidney coordinates the transportation of the water of stomach. Based on the above discussion，it is suggested that there are some methods to treat the spleen and stomach diseases from the lung and kidney，such as directing the lung qi downward to calm hiccups and regulating the yin and yang of the kidney to harmonize the cold and heat in the stomach.