Particulate matter, with a mean aerodynamic diameter of 10 mm (PM 10 ), exposure is considered as a risk factor for cardiovascular and respiratory diseases. The mechanism of cell damage induced by PM 10 exposure is related to mitochondrial alterations. The aim of this work was to investigate the detailed alterations induced by PM 10 on mitochondrial function. Since lung tissue is one of the most important targets of PM 10 inhalation, isolated mitochondria from lung rat tissue were exposed to PM 10 and structural alterations were analyzed by transmission electron microscopy. Mitochondrial function was evaluated by respiratory control index (RCI), membrane potential, adenosine triphosphate (ATP) synthesis, and activity of respiratory chain. Results showed that exposure to PM 10 in isolated mitochondria from lung tissue caused enlarged intermembrane spaces and shape alterations, disruption of cristae, and the decrease in dense granules. Oxygraphic traces showed a concentration-dependent decrease in oxygen consumption and RCI. In addition, mitochondrial membrane potential, ATP synthesis, and activity of complexes II and IV showed an increase and decrease, respectively, after PM 10 exposure. PM 10 exposure induced disruption in structure and function in isolated mitochondria from lung rat tissue.