Acupuncture points have been well described in a variety of species but little information is available on acupoints in marine mammals. The objective of this study was to locate acupoints by dissection of pectoral fins of Atlantic bottlenose dolphins (Tursiops truncatus) using the anatomical descriptions of acupuncture points in human and dogs as a guide. During dissection, external landmarks were left intact to assist in the correct description of acupoints and identification of the proposed acupoints on a live dolphin. Pectoral fins from dead stranded Atlantic Bottlenose dolphins were preserved in 10% buffered formalin solution, radiographed and then dissected to reveal the anatomy. The edges of the fins were not removed on dissection to provide external anatomical landmarks. Using anatomical descriptions of acupoints found in human and canine literature, the acupoints were identified. Emphasis was placed on the pectoral fin because it is easily accessible to the practitioner and distal acupoints are considered powerful. Non-invasive techniques, such as laser and Tui-na can potentially be employed since the overlying tissue is minimal, allowing penetration and stimulation of acupoints. This preliminary study was done to encourage practitioners to use acupoints which may provide further information to determine if the actions of the acupoints seen in other species also occur in dolphins. Illustrations of the location of the proposed acupoints and six thoracic limb Channels are presented. Tables of the anatomic descriptions of the proposed location of the acupoints and the attributes and actions of these acupoints in humans are presented.