The seasonal characteristics of atmospheric particulate matter (PM) were evaluated through the measurement of $PM_{10}$ (particles with an aerodynamic diameter of less than 10 ${mu}m$) and $PM_{2.5}$ (particles with an aerodynamic diameter of less than 2.5 ${mu}m$) collected in the downtown area of Iksan city over roughly two weeks in each season of 2004. During the sampling period, 54 samples of $PM_{10}$ and $PM_{2.5}$ were collected and then measured for mass concentrations of PM and its water-soluble inorganic ion species. The concentrations of $PM_{10}$ and $PM_{2.5}$ were highly variable on a daily time scale in all seasons, especially in fall. Annual concentrations of $PM_{10}$ and $PM_{2.5}$ were $54.7{pm}21.6;{mu}g/m^3$ and $34.0{pm}13.4;{mu}g/m^3$, respectively. The daily concentrations of the analyzed ions similarly showed a pronounced variation, although a difference between seasons existed. Among them, $SO_4^{2-}$, $NO_3^-$ and $NH_4^+$ were the most abundant ions in all seasons, contributing up to 32% of $PM_{10}$ and 39% of $PM_{2.5}$. The contribution of $SO_4^{2-}$ and $NO_3^-$ showed a seasonal variation, as $SO_4^{2-}$ was the highest during spring and summer and $NO_3^-$ was the highest during fall and winter. Non-seasalt $SO_4^{2-}$ and $NO_3^-$ were found to exist mainly as neutralized chemical components of $(NH_4)_2SO_4$ and $NH_4NO_3$ due to the high concentration of $NH_4^+$ in PM samples, which were a major form of airborne PM in all seasons. Seasonal characteristics of $PM_{10}$ and $PM_{2.5}$ in Iksan were described in relation to the temporal variations of daily concentration of PM and its inorganic ion species including inter-particle reactions.