Comminution process is widely used in industry to produce fine particles. We developed a mathematical model of comminution in order to analyze particle size reduction in an impact pulverizer. In our model, it is assumed that parameter a, which represents particle breakage modes, depends on both impact velocity and size of the particles. To obtain that dependence, particle-size distribution was measured experimentally before and after the breakage using a jet-mill. We implemented the mathematical model into the simulation based on computational fluid dynamics (CFD) and discrete phase model (DPM). It was confirmed that the simulation results coincide with the experimental ones in a rotary mill. Therefore, we conclude that it is important to consider the dependence of impact velocity as well as particle size on the breakage modes.