This paper investigates the impact of PM10 on mortality throughout 31 provinces in China by using dynamic panel data model. The results show PM10 has significant negative impact on mortality rate in the long term. Higher income reduces the mortality rate, as well as reduces the impact of PM10 on mortality rate. Provinces with higher increasing rate in PM10 bring out more increasing in mortality rate. With increasing in PM10 by 0.01 mg/m3 (6.9%, 24.61%), death toll will be increased by at most 0.2188 per thousand people. If the government adopt measures to reduce PM10 concentration, the death toll is reduced by (285679.09, 370132.46) for reaching Chinese national standard and (1218762.97, 1549211.57) for WHO’s standard.