A new approach to the determination of human breath acetone with particle-packed sample preparation needle was developed. The extraction needle was packed with a copolymer of methacrylic acid and ethylene glycol dimethacrylate as the extraction medium. For the analysis of breath sample, exhaled breath was collected in a sampling bag, and 50 mL of the breath sample was extracted with the needle-type sample preparation device followed by analysis using gas chromatography-mass spectrometry (GC-MS). After the optimization of several basic extraction conditions for standard acetone samples, breath acetone concentration taken from controlled type-2 diabetic patients was determined. Furthermore, time variations of breath and urine acetone of four healthy individuals under fasting conditions were measured. Urine sample was collected in glass vial, and urine acetone concentration was also determined with the extraction needle by analyzing the corresponding headspace gas. The results demonstrated that the particle-packed extraction needle showed an excellent extraction performance for acetone in both breath and urine headspace samples, and that there is a clear correlation between the concentration of breath acetone and HbA1c level of controlled type-2 diabetic patients. The breath acetone level in controlled diabetic patients was in the range between 0.19 and 0.66 ppmv, where its concentration in medically untreated type-2 patient was 0.92 and 1.20 ppmv. The breath acetone concentration in healthy male was increased to 5.66 ppmv under the 24 h of fasting test, and a high correlation between the breath and urine acetone concentration was also observed. On the basis of the above results, the potential applications of the proposed method to the diagnosis of diabetes and/or ketoacidosis were suggested.