This work studied the feasibility of using a solid phase microextraction (SPME) fiber for sampling and analysis of gaseous formaldehyde as well as particulate-bound formaldehyde from burning Chinese incense. The SPME fiber with PDMS/DVB coating were partially coated with o-(2,3,4,5,6-pentafluorobenzyl)-hydroxylamine hydrochloride (PFBHA), and used for sampling formaldehyde. The sampling rate for formaldehyde and its dependence on temperature, relative humidity and sampling time were observed. The same PFBHA treated fibers were, in parallel, exposed to incense burning smoke with pre-filtration and without pre- filtration for 0.5-1 min. The NIOSH method 2541 using an XAD-2 tube at a flow rate of 0.1 Lpm was also applied for sampling simultaneously. The results demonstrate that commercially available PDMS/DVB fibers partially coated with PFBHA are capable of sampling the gas phase of formaldehyde as well as particulate-bound formaldehyde. The determined level of formaldehyde was close to the result obtained by the NIOSH method 2541. However, a reduction of the fiber's formaldehyde loading capacity in the aerosol sampling in comparison with gas sampling was noticed. This indicates that the particulate characteristics, and their bound chemicals other than formaldehyde may influence the maximum loading capacity of formaldehyde, and some characteristic particulates in high concentrations may even deteriorate the fiber coating.