Acupuncture therapy has a positive effect in the treatment of amblyopia. This article summarizes findings of the research on brain mechanisms underlying the regulatory effect of acupuncture on visual plasticity of amblyopia. In a multi-system and multi-level viewpoints, we elaborated brain mechanism underlying the regulatory effect of acupuncture on visual plasticity in amblyopia from the perspective of ultrastructure, plasticity, electrical activities, neural coding and visual microcirculation of the neurons of the visual cortex, and the targeting points from the visual center to the effector organ.