@blendercomp: While the desctructable Wall has little to do with the Topic on Particle Emitters, you may take a Look at this one…
… and a Video Example:
It seems the Approach was not satisfying enough (or this Thread would not be). And while I like the simple Approach of using a Softbody as described by ReubenUnicruz, it would most-probably eat even more fps than my Example (Soft Bodies are really heavy – but two or three might be in a Scene with little Problem).
In my given Example, the emitted Particles are dynamic and therefore fall according to Gravity.
However, if the Desire is just Particle Effects, then I think it might be best to take a Look at ndee’s easyEmit. It wouldn’t hurt if it got more Recognition – it would be a great Addition for Trunk, I think.