Objectives : The aim of this paper is to develop acupuncture needle heating system by utilizing the new method which uses high frequency(HF) time-varying magnetic field. Also, it is possible to make an assessment for reliability and clinical significance of the system. Methods : We designed the system with solenoid coils for generation of HF time-varying magnetic field that oscillates at 150 kHz. Acupuncture needles are quickly magnetized and heated by 150 kHz. We assessed clinical significance of system, such as body temperature, pressure pulse waveform. Results : Temperature of acupuncture needle increased up to 60 degree. In the result for clinical significance of system, in case of manual acupuncture stimulation(MAS), body temperature change was 0.373 o C± 0.224(p＜0.05), rate of pulse energy change increased about 7.6%. In case of warm acupuncture stimulation(WAS), body temperature change was 0.645 o C±0.281(p＜0.05), rate of pulse energy change remarkably increased about 35.9%. Conclusions : We confirm that the system is able to be applied clinically to various warm acupuncture needle therapy in the area of oriental medicine.