The awareness of environmental pollution has been continuously growing in recent decades and is currently reaching its maximum. Europe and most developed countries are determined to ensure safe breathing air for their citizens, and the measures to do so are stricter than ever before. Combustion procedures remain the primary means of producing energy and warmth in Poland. Among the notable constituents of flue gases produced as a result of fuel combustion, solid particles (or particulate matter) hold significant prominence. The paper presents the chemical characterisation of particulate matter emitted from stationary and automotive emission sources. Stationary emission sources included the combustion process of fossil fuels (soft wood, bituminous coal, ecopea coal, culm) in domestic heating units and the process of combustion of bituminous coal in a power plant. Automotive emission sources included light duty and medium duty vehicles fuelled by diesel. Exhaust toxicity tests were carried out maintaining the real conditions of PM emission. In all field measurements particulate matter was gravimetrically measured and collected on quartz or glass fibre filters. Subsequently, the content of carbonaceous fraction, inorganic ions, and metals and metalloids was analyzed using different analytical techniques. The chemical composition of the particulate matter differed depending on the emission source. With respect to stationary combustion sources, the main factors determining solid particle emission are related primarily to the fuel quality. The duty of vehicles was also a factor that influenced the chemical characterisation of the particulate matter emitted from the engines.