Objective:　Moxibustion　therapy　achieves　satisfactory　therapeutic　effects　largely　depending　on　the　heat　stimulation　of　burning　moxa.　Understanding　the　thermal　characteristics　of　heating　process　is　an　effective　way　to　reveal　the　underlying　mechanisms　of　moxibustion　therapy.　Methods:　This　paper　performs　experimental　study　on　temperature　distributions　of　burning　moxa　sticks　and　fresh　in　vitro　porcine　abdominal　tissue　using　an　infrared　camera　and　thermocouples.　Meanwhile,　a　moxibustion　model　incorporating　moxa　stick　burning　model　and　tissue　heat　transfer　model　was　established　with　consideration　of　radiation　propagation　and　water　evaporation.　Results:　The　burning　features　of　moxa　sticks　were　acquired　and　the　radiation　energy　generated　by　the　burning　moxa　stick　was　absorbed　and　scattered　in　biological　tissue,　resulting　in　a　large　temperature　gradient　in　the　skin　layer.　And　the　water　evaporation　led　to　a　mass　loss　and　reduced　skin　surface　temperature.　The　numerical　model　was　verified　by　experimental　results　and　the　effects　of　moxibustion　treatment　distance　and　duration　can　be　quantified　based　on　model　calculation.　Conclusion:　The　detailed　heat　transfer　process　of　moxibustion　was　obtained　experimentally　and　numerically.　During　moxibustion,　the　radiation　attenuation　and　water　evaporation　have　a　significant　influence　on　the　energy　transport　in　biological　tissue　which　cannot　be　ignored.　The　treatment　distance　of　3　cm　is　the　recommended　value　to　achieve　the　treatment　efficacy　without　thermal　damage　and　pain.　Significance:　This　research　would　reveal　the　underlying　mechanisms　of　moxibustion　therapy.　Besides,　the　developed　models　are　expected　to　establish　a　guideline　for　moxibustion　clinical　treatment.