The morphology and polymorphism of mannitol particles were controlled during spray drying with the aim of improving the aerosolization properties of inhalable dry powders. The obtained microparticles were characterized using scanning electron microscopy, infrared spectroscopy, differential scanning calorimetry, powder X-ray diffraction and inhaler testing with a next generation impactor. Mannitol particles of varied α-mannitol content and surface roughness were prepared via spray drying by manipulating the concentration of NH4HCO3 in the feed solution. The bubbles produced by NH4HCO3 led to the formation of spheroid particles with a rough surface. Further, the fine particle fraction was increased by the rough surface of carriers and the high α-mannitol content. Inhalable dry powders with a 29.1 ± 2.4% fine particle fraction were obtained by spray-drying using 5% mannitol (w/v)/2% NH4HCO3 (w/v) as the feed solution, proving that this technique is an effective method to engineer particles for dry powder inhalation.