Objectives : The aim of this study was to compare the effects of 12 acupuncture treatments versus 24 acupuncture treatments for patients with dry eye syndrome. Methods : We have assessed the symptom score, number of dry eye symptoms, and ocular surface disease index(OSDI) scores before and after the acupuncture treatments. The group A received 12 acupuncture treatments, and the group B received 24 acupuncture treatments. To evaluate the efficacy of acupuncture treatments the before and after scores of both groups were compared. Results : After treatment, symptom score, number of dry eye symptoms, and ocular surface disease index(OSDI) were significantly decreased in each group (p<0.001). The symptom score has shown a greater decrease in group B than group A, but no significant differences were seen in the numbers of existing symptoms and ocular surface disease index(OSDI) scores between the two groups. Conclusions : Acupuncture is an effective way to relieve the symptoms of dry eye syndrome. The more number of acupuncture treatments may be correlated with better outcomes in the means of symptom score.