Investigation of meridian line and acupoints as anatomical entities should be very important, as acupuncture and meridian massage for medical purpose in the hospital or for skin care in beauty shop are each based on the traditional meridian theory. We isolated tubular structures under the skin of rabbits where the traditional meridian lines are located. The characteristics of these tubular structures isolated from the abdominal wall matches those of Bonghan tubes and Bonghan tubules found by Bong Han Kim. The Bonghan theory established by Bong Han Kim suggests that meridian lines consist of Bonghan tubes and Bonghan tubules. We could observe the presence of large cells inside the Bonghan tubule and the presence of small granules referred to as Sanal in Bonghan theory inside the striae consisting of the Bonghan tubules. Present research suggests that there exist a third unique tubular structure where Sanals flow other than Bonghan tube and Bonghan tubules.