In the present work, air-conditioner filter dust samples collected from commercial office, secondary school, shopping mall, electronic factory and manufacturing plant in Hong Kong were collected for 7-ethoxyresorufin O-deethylase (EROD) assay using a hepatoma cell line (H4IIE) and chemical analysis of dioxins including polychlorinated dibenzo-p-dioxins and dibenzofurans (PCDD/Fs) and PCBs with dioxin-like structure. The result of EROD assay showed that bioassay derived TEQ of 2,3,7,8-TCDD (TEQ bio ) of dust samples varied from 320 to 730pg/g. Chemical analyses revealed that chemical derived TEQ of 2,3,7,8-TCDD (TEQ cal ) of dust samples ranged from 134 to 531pg/g. In addition, the TEQ cal of samples were significantly correlated with TEQ bio of samples (R=0.83, P<0.01). The average daily doses (ADDs) of dioxins via indoor dust with the estimated ADDs of dioxins via air and food were compared. The results showed that indoor dust is an important medium of exposure to dioxins.