Acupuncture points are called "xue" in Chinese.

This can be loosely translated as "cave."

An acupuncture point actually has lower electrical resistance at the level of the skin.

This can be measured with an ohm-meter or similar device.

An acupuncture needle is inserted into different acupuncture points to access and calibrate the energy of a body-system.
These points, as part of the larger acupuncture channel (what some call "Meridians") do not follow traditional nerve-pathways.

Energy does not only exist within wires.
Energy in the body does not only exist within the nerves, or our bodies' "hard wiring."
Instead, we have energy, and measureable biomagnetic fields that follow pathways which the ancient taoist physicians were able to "map."

These energetic pathways have been measured by modern science by injecting radioactive isotopes into acupuncture points, and following the flow of energy with modern imaging devices, such as xrays, etc.

When the isotopes were injected into non-acupuncture points, there was no pattern to the flow of energy.

Acupuncture points are a reality.
But science has yet to accept that the inability to measure a reality is not proof for denying existence.