In this paper, a unified gas kinetic scheme (UGKS) for multiphase dilute gas-particle system is proposed. The UGKS multiphase (UGKS-M) is a finite volume method, which captures flow physics in the regimes from collisionless multispecies transport to the two-fluid hydrodynamic Navier-Stokes (NS) solution with the variation of Knudsen number, and from granular flow regime to dusty gas dynamics with the variation of Stokes number. The reason for preserving the multiscale nature in UGKS-M is mainly coming from the direct modeling of the flow physics in the scales of discrete cell size and time step, where the ratio of the time step over the particle collision time determines flow behavior in different regimes. For the particle phase, the integral solution of the kinetic equation is used in the construction of numerical flux, which takes into account the particle transport, collision, and acceleration. The gas phase, which is assumed to be in the continuum flow regime, evolves numerically by the gas kinetic scheme (GKS), which is a subset of the UGKS for the Navier-Stokes solutions. The interaction between the gas and particle phase is calculated based on a velocity space mapping method, which solves accurately the kinetic acceleration process. The stability of UGKS-M is determined by the CFL condition only. With the inclusion of the material temperature evolution equation of solid particles, once the total energy loss in inelastic collision transfers into particle material thermal energy, the UGKS-M conserves the total mass, momentum, and energy for the whole multiphase system.In the numerical tests, the UGKS-M shows good multiscale property in capturing the particle trajectory crossing (PTC), particle wall reflecting phenomena, and vortex-induced segregation of inertial particles under different Stokes numbers. The scheme is also applied to simulate shock induced fluidization problem and the simulation results agree well with experimental 1 arXiv:1802.04961v2 [physics.comp-ph] 11 Sep 2018 measurement.