AbstractLaser diffraction spectrometry (LDS) is often claimed to operate on the principle of Fraunhofer diffraction. This is only true, however, if particles are large compared to the wavelength of light or if the ratio of the refractive indices of the disperse and continuous phases, m, is clearly different from unity. In this study it has been established that LDS, as applied to particle and droplet sizing in suspensions and emulsions, is based on Miescattering. Scattering patterns of single particles may be calculated if the refractive indices of both phases are known. Thus, a theoretical basis has been provided for the application of LDS to size‐measurement in suspensions and emulsions, and for extension of this method to the lower size ranges and those cases in which the refractive indices of the disperse and continuous phases are similar. Extension of the work presented in this paper will enable the calculation of scattering matrices so that calibration of the apparatus with standard materials may be avoided.