An apparatus for analyzing particles in urine comprising: a measurement specimen preparing section for preparing a measurement specimen by using a urine sample and a stain reagent; an optical detecting section comprising: a light source for emitting a light to the prepared measurement specimen, a forward-scattered light receiving element for detecting forward-scattered light emitted from the specimen, a side-scattered light receiving element for detecting side-scattered light emitted from the specimen, and a fluorescence receiving element for detecting fluorescence emitted from the specimen; and a measurement section for measuring leukocytes in urine, based on the detected forward-scattered light, the detected side-scattered light and the detected fluorescence, wherein: the measurement section performs: a first analysis, relating to leukocytes and epithelial cells in urine, based on the detected forward-scattered light and the detected fluorescence, and the apparatus being characterized in that the measurement section performs a second analysis, relating to leukocytes and epithelial cells in urine, based on the detected forward-scattered light and the detected side-scattered light; and the measurement section discriminates leukocytes from epithelial cells based on a result of the first analysis and a result of the second analysis. a measurement specimen preparing section for preparing a measurement specimen by using a urine sample and a stain reagent; an optical detecting section comprising: a light source for emitting a light to the prepared measurement specimen, a forward-scattered light receiving element for detecting forward-scattered light emitted from the specimen, a side-scattered light receiving element for detecting side-scattered light emitted from the specimen, and a fluorescence receiving element for detecting fluorescence emitted from the specimen; and a light source for emitting a light to the prepared measurement specimen, a forward-scattered light receiving element for detecting forward-scattered light emitted from the specimen, a side-scattered light receiving element for detecting side-scattered light emitted from the specimen, and a fluorescence receiving element for detecting fluorescence emitted from the specimen; and a measurement section for measuring leukocytes in urine, based on the detected forward-scattered light, the detected side-scattered light and the detected fluorescence, the measurement section performs: a first analysis, relating to leukocytes and epithelial cells in urine, based on the detected forward-scattered light and the detected fluorescence, and the apparatus being characterized in that the measurement section performs a second analysis, relating to leukocytes and epithelial cells in urine, based on the detected forward-scattered light and the detected side-scattered light; and the measurement section discriminates leukocytes from epithelial cells based on a result of the first analysis and a result of the second analysis. a first analysis, relating to leukocytes and epithelial cells in urine, based on the detected forward-scattered light and the detected fluorescence, and the apparatus being characterized in that the measurement section performs a second analysis, relating to leukocytes and epithelial cells in urine, based on the detected forward-scattered light and the detected side-scattered light; and the measurement section discriminates leukocytes from epithelial cells based on a result of the first analysis and a result of the second analysis.