Large eddy simulation (LES) model in which the effect of the particle existence on subgrid-scale flows have been taken into account is proposed. The kinetic energy of the subgrid-scale flow to obtain a turbulent viscosity coefficient of the subgrid-scale flow in the LES has been calculated in assuming that the interaction terms between the gas and particles, the turbulent production term and the viscous dissipation term were balanced with each other in the kinetic energy equation of the subgrid-scale turbulent flow. Using this model, three-dimensional Navier-Stokes equations and the Lagrangian particle motion equations are simultaneously solved to describe the high Reynolds number (Re = 10(4)) gas-particle jet flow and the effect of particle existence on it. The calculated results of air and particle turbulent characteristics which are mean velocity, turbulent intensity and Reynolds stress distributions are in good agreement with experimental data measured by a laser Doppler velocimeter. The existence of particles usually reduces the grid-scale turbulence in the high Reynolds number developed turbulent jet. On the other hand, the particle existence which is some kind of flow disturbance produces grid-scale fluctuations in the initial and the transitional regions of the jet and then it increases the air turbulent intensity. When particle size is much smaller than the grid size, the particle existence reduces the subgrid-scale turbulence. However, when the product of the particle relative velocity and the particle concentration gradient is very large, the particle existence is able to increase the subgrid-scale turbulence.