Objectives : This study was to verify the Attributive Channel theory of herbal medicine. Methods : [$^{131}I$]iodohesperetin was synthesized, separated, and refined from hesperetin, the major component of Citrus species, followed by observing the biodistribution in an organism of C57 BL/6 mice with and without Lewis Lung Carcinoma. Results : Iodohesperetin 27.5 mg was obtained through column cliromatography after a reaction with 50 mg of Hesperitin and 8 mg of Nal. The radiochemical yield of [$^{131}I$]iodohesperetin synthesis was 25 % when checked with Radio TLC chromatography. [131I]iodohesperetin was most largely distributed in the stomach, lung and liver of C57BL/6 mouse. The highest %ID/g in stomach was 40 min, in lung and liver was 20 min after injection. The % ID/g of tumor tissue was comparable with that of blood. Conclusions : The fact that [$^{131}I$]iodocurcumin was most largely distributed in the stomach, lung and liver was related with the Attributive Channel theory. And there was no significant finding related to tumor cells.