In this study, numerical analysis to develop optimal dust collector having an axial inlet cyclone was performed for the 3 dimensional flow field with a control volume including gases and particles. We applied FVM(Finite Volume Method) for calculating the flow distribution and the pressure drop into the control volume using a commercial code FLUENT. The k-ε turbulence model was used to obtain the analytical results and the major parameters were the geometrical dimension of helical guide vanes, the inner diameter and length of cylindrical part. Particle trajectory calculations were performed for the particle sizes of 5~75㎛ corresponding to KS A 0090. Finally we found out and recommended one dust collector that showed appreciable performance improvement. The experiment for confirming the numerical results was conducted by KS R 1041. From the numerical analysis and the experimental test, it was seen that the specified collector recommended in this study had dust collecting rate of about 99.91% and the pressure drop of 23.9mbar, and was more effective than old one that had been conventionally used in real work field.