The invention relates to a pollution source fine particulate matter dilution sampling method and device. The device comprises a multifunctional sampling pipe, a retention chamber, a PM10 particulate matter cutter, a shunt, an automatic film changing device, a PM2.5 particulate matter cutter, a PM10 sampling filter film, a PM2.5 sampling filter film, a flow sensor q, a three-way pipe, an electromagnetic valve, a PM10 sampling pump, a PM2.5 sampling pump, a dilution gas channel system and pipeline, a single-chip microcomputer, a pitot pipe differential pressure sensor delta P1, a temperature sensor Tc, a pressure sensor Pc, a pressure sensor Pd, a display device, a keyboard and a communication interface, wherein the multifunctional sampling pipe, the retention chamber, the PM10 particulate matter cutter and the shunt are sequentially connected in series. The device provided by the invention can realize the functions of constant-speed sampling of sample gas, simultaneous constant-current graded sampling of particulate matters with different particle sizes in the sample gas, real-time measurement of humidity of the sample gas and automatic film changing, and also can figure out the emission concentration and emission amount of PM10 and PM2.5 according to the flow rate of the sample gas in the pipeline, the diameter of the pipeline, the sampling volume and the amount of PM10 and PM2.5 obtained by sampling.