The aim of the present paper is to design an electrostatic precipitator for particulate matter removal of small incinerator. The designed precipitator consists of a collection plates and corona discharge wires. The corona discharge wires are connected to the high voltage supply, while the collection plates are grounded. The high voltage supply was used to produce the corona discharge field between individual discharge wires and collection plates. The particle-laden exhaust gas flow from small incinerator was directed across the corona discharge field and then charged. The charged particles were deflected outward and deposited on the collection plate wall. In the present study, the overall collection efficiency of the designed precipitator was evaluated by a theoretical approach. It was found that about 99 % overall collection efficiency can be achieved with a relatively simple multiple wire-plate electrostatic precipitator design. The designed precipitator will be useful for farmer and agricultural industries which need to remove aerosol particles small incineration exhaust gas.