Abstract: The present invention provides an atomizer for producing finely dispersed spray of slurry/liquid and a process for the preparation of free flowing spray dried alumina powder. The jet-wheel impact atomizer based on the principle of addition of momenta has been invented and developed for spray drying. The atomizer works at significantly low slurry/liquid pressure (1-5 bar) and relatively lower speed (6000-14000 rpm). It saves a considerable amount of energy in view of above two advantages. Suspended solid in liquid is used as the feed slurry which is ejected from a nozzle in the form of a jet to hit against the toothed surface of a rotating wheel to cause atomization. The sprayed droplets are dried inside an associated drying chamber and collected through a screw conveyor at the bottom of the chamber. The feed solid at slurry stage is taken in the form of powder and includes ceramic, inorganic and organic compounds, food, drugs and Ayurvedic products.