Method for determining an estimate of a concentration of particles E, wherein a sample of predetermined volume is divided into a number of compartments, at least part of the particles that are present in any of the compartments provide a measurable signal and the estimated concentration of particles E is a function of measured signals, characterized in that the method comprises or consists of a) determining the number of separate compartments, wherein the number is smaller or equal to the value of the function N MAX = A ⋅ ln C + C − / σ MAX 2 wherein represents a real number being the integer 6, wherein ( C +) represents a predetermined upper limit of the interval of concentration to be estimated by the method, wherein ( C -) represents a predetermined lower limit of the interval of concentration to be estimated by the method, wherein ( σ MAX) represents a predetermined maximum allowable relative standard deviation of the estimate of concentration E of particles, wherein C - < C < C +, and b) determining a modulation factor ( z i), wherein ( z i) is a function of volumes ( v i) and dilution factors ( d i) of the sample in at least part of or all of the compartments and partitioning the sample into the compartments, wherein at least part of or all of the two or more of the compartments comprise or consist of different sample volumes ( v i) and/or different dilution factors ( d i) of the sample, wherein ( i) represents an index number of the compartments represented by the integers 0 to N - 1, and wherein ( v i) represents the volume and ( d i) represents the dilution factor of the sample in the compartment (i). a) determining the number of separate compartments, wherein the number is smaller or equal to the value of the function N MAX = A ⋅ ln C + C − / σ MAX 2 wherein represents a real number being the integer 6, wherein ( C +) represents a predetermined upper limit of the interval of concentration to be estimated by the method, wherein ( C -) represents a predetermined lower limit of the interval of concentration to be estimated by the method, wherein ( σ MAX) represents a predetermined maximum allowable relative standard deviation of the estimate of concentration E of particles, wherein C - < C < C +, and wherein represents a real number being the integer 6, wherein ( C +) represents a predetermined upper limit of the interval of concentration to be estimated by the method, wherein ( C -) represents a predetermined lower limit of the interval of concentration to be estimated by the method, wherein ( σ MAX) represents a predetermined maximum allowable relative standard deviation of the estimate of concentration E of particles, wherein C - < C < C +, and b) determining a modulation factor ( z i), wherein ( z i) is a function of volumes ( v i) and dilution factors ( d i) of the sample in at least part of or all of the compartments and partitioning the sample into the compartments, wherein at least part of or all of the two or more of the compartments comprise or consist of different sample volumes ( v i) and/or different dilution factors ( d i) of the sample, wherein ( i) represents an index number of the compartments represented by the integers 0 to N - 1, and wherein ( v i) represents the volume and ( d i) represents the dilution factor of the sample in the compartment (i).