Objectives : The purpose of this study is to compare with the effect of acupuncture treatment with or without indirect moxibustion treatment for acute ankle sprain. Methods : This study was carried out on the 48 patients who had been treated for acute ankle sprain from June 1st to November 30th 2009 in the Dept. of Oriental Rehabilitation, Pohang Oriental Medical Hospital, Daegu Hanny University. The patients were divided into 3 groups ; Group A took near acupuncture point_needling, Group B took remote acupuncture point needling, Group C took remote acupuncture point needling with indirect moxibustion. 3 Groups had been co-treated with rest, ice, compression and elevation(RICE) therapy, physical treatment and administered Ojeok-san(Wuji-san) extract granule. To evaluating the efficiency of each treatment, Ankle-Hindfoot Scale(AHS) and Visual Analogue Scale(VAS) were applied before treatment and after 3rd treatment. Results : In results, the AHS scores were increased and the VAS scores were decreased after 3rd treatment in all group. Also, AHS scores and the VAS scores of intergroup were showed no significant change. Conclusions : In this study, there is no significant effect between only acupuncture treatment and moxibustion co-treatment for acute ankle sprain.