Starting from a kinetic theory based two-fluid model for gas-particle flows, we first construct filtered two-fluid model equations that average over small scale inhomogeneities that we do not wish to resolve in numerical simulations. We then outline a procedure to extract constitutive models for these filtered two-fluid models through highly resolved simulations of the kinetic theory based model equations in periodic domains. Two- and three-dimensional simulations show that the closure relations for the filtered two-fluid models manifest a definite and systematic dependence on the filter size. Linear stability analysis of the filtered two-fluid model equations reveals that filtering does indeed remove small scale structures that are afforded by the microscopic two-fluid model. (C) 2008 American Institute of Chemical Engineers.