Method for determining an estimate of a concentration of analyte particles E, wherein the analyte particles of a sample of predetermined volume are divided into a number of two or more compartments, at least part of the analyte particles that are present in any of the compartments provide for a measurable signal and the estimated concentration of analyte particles E is a function of the measured signals, characterized in that the method comprises or consists of a) measuring a signal from two or more of the compartments and assigning to at least part, preferably all compartments a value ( k i), wherein ( i) represents the index number of the compartment represented by an integer 0 to N - 1 and compartment ( i) is assigned a first value ( k i), if the compartment ( i) comprises or consists of a predetermined threshold number of analyte particles ( m tr i) or a predetermined threshold concentration of analyte particles ( c tr i), preferably one, two, three or more analyte particles in a compartment, and compartment ( i) is assigned a second value ( k i), if the compartment ( i) comprises or consists of less than the threshold number or concentration of analyte particles indicating the first value, b) determining a value ( τ i) for two or more of the compartments respectively based on one or more measurements of signals in compartment ( i) and ( i) represents the index number of the compartment represented by an integer 0 to N - 1, wherein the values ( τ i) depend on the number of analyte particles in the compartment ( i) and comprise univocal functions of the number of analyte particles in compartment ( i) and wherein at least for one compartment thereof a value ( k i) is assigned according to step a), and c) determining the estimate of concentration of analyte particles E as a function of part or all values ( k i) assigned in step a) and part or all values ( τ i) determined in step b). a) measuring a signal from two or more of the compartments and assigning to at least part, preferably all compartments a value ( k i), wherein ( i) represents the index number of the compartment represented by an integer 0 to N - 1 and compartment ( i) is assigned a first value ( k i), if the compartment ( i) comprises or consists of a predetermined threshold number of analyte particles ( m tr i) or a predetermined threshold concentration of analyte particles ( c tr i), preferably one, two, three or more analyte particles in a compartment, and compartment ( i) is assigned a second value ( k i), if the compartment ( i) comprises or consists of less than the threshold number or concentration of analyte particles indicating the first value, b) determining a value ( τ i) for two or more of the compartments respectively based on one or more measurements of signals in compartment ( i) and ( i) represents the index number of the compartment represented by an integer 0 to N - 1, wherein the values ( τ i) depend on the number of analyte particles in the compartment ( i) and comprise univocal functions of the number of analyte particles in compartment ( i) and wherein at least for one compartment thereof a value ( k i) is assigned according to step a), and c) determining the estimate of concentration of analyte particles E as a function of part or all values ( k i) assigned in step a) and part or all values ( τ i) determined in step b).