Research on the deposition of inhalable particles in the alveoli of the lungs is important to the causes, development for common respiratory diseases such as emphysema, and even the optimization of clinical treatment and prevention programs of them. In this paper, an in vitro experimental model was established to simulate the deposition of terminal bronchioles and pulmonary acinus particles. The deposition rate of inhalable particles with different particle sizes in the pulmonary acinus was studied under different functional residual capacity. The results showed that the particle diameter was an important factor affecting the deposition of particles in the lung alveoli. Particles with 1 μm diameter had the highest deposition rate. With the functional residual capacity increasing, particulate deposition rate significantly reduced. The results of this study may provide data support and optimization strategy for target inhalation therapy of respiratory diseases such as emphysema and pneumoconiosis. The established model may also provide a feasible in vitro experimental model for studying the deposition of inhalable particles in the pulmonary alveoli.