An apparatus for analyzing particles in urine comprising is disclosed that includes: 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 forward-scattered light, the side-scattered light and the fluorescence detected by the optical detecting section. A method for analyzing particles in urine is also disclosed.