In a mass cytometer or mass spectrometer, a sample of elemental tagged particles is transferred from a dispersion to a gas flow through a carrier aerosol spray for atomization and ionization by inductively coupled plasma (ICP) source. The configuration of the sample transfer apparatus allow for total consumption of the sample by passing the sample spray through a deceleration stage to decelerate the spray of particles from its high velocity expansion. Following the deceleration stage, the decelerated sample of particles can be accelerated and focused through an acceleration stage for transferring into the ICP. This effectively improves the particle transfer between the sample spray and the ICP.