A theoretical and experimental study was carried out to predict the drop size distribution of the pressure swirl atomizer. Various analytical methods using the Kelvin-Helmholtz instability theory were tried to examine the wave growth on cylindrical liquid sheets. Cylinderical liquid sheets were extended to the case with the conical sheets. Perturbations due to tangential motion as well as longitudinal one were taken into account. And it was assumed that the breakup occurs when amplitude ratio exceeds exp(12), drop sizes were predicted only by theoretical approach. Drop size distribution was obtained by using maximum entropy formalism. Seven constraints in the form of the definition of mean diameter were used in this formulation in order to avoid the difficulties of estimating source terms. In this study $D_{10}$ only was introduced into the formulation as a constraint. The predicted drop size and drop size distribution agreed well with the measured data.