Isokinetic sampling is required when evaluating the aerodynamic sizes of particles released from dry powder inhalers (DPI) under simulated breathing condition since anisokinetic sampling may lead to significant sampling error for coarse particles. We propose an isokinetic measuring system for aerosol particles from a stream in a narrow conduit of variable flow rates (variable flow rate aerosol sampler, VFAS) combined with Aerodynamic Particle sizer R APS TM spectrometer (model 3321, TSI Inc.). The VFAS was capable of generating variable sampling flow rates by adjusting the flow resistance of makeup air to produce constant flow rate of aerosol to the APS. The penetrations through the VFAS-APS system were measured using monodisperse particles with a size range of 0.7-15 µm by applying a rectangular flow rate-time pattern of sampling air, and we found that the VFAS-APS system can measure the number concentration of particles with the particle detection efficiency (particle penetration through the system) of almost unity. The VFAS-APS system may be a powerful tool to measure the size and concentration of powder released by the DPI in the size range of 0.5-15 µm.