A flow cell is a critical measurement interface for many optical instruments. However, the flows are often sampled under harsh conditions, such as under high pressure and/or high temperature, in the presence of particles, moisture, vapors with high dew points or corrosive gases. Therefore, obtaining a high-optical-quality flow cell that does not perturb the measurement is a significant challenge. To address this challenge, we proposed a new flow cell that employs a unique laminar coaxial flow field (for the purge and sample flows). A test system was built to conduct particle size distribution (PSD) measurements with no sampling bias using a state-of-the-art analyzer (Malvern Panalytical Insitec). The results revealed that the measurement zone is well defined solely by the sample flow, and the optical windows are well protected by the purge flow, with minimal risk of any depositions from the sample flow. Using this flow cell, the Insitec can successfully measure PSD under high pressure and temperature under moist, corrosive conditions without generating any sampling bias. Importantly, we successfully applied this flow cell for on-line PSD measurement for the flue gas of a 100 kWth pressurized oxy-coal combustor operating at 15 bara.