The formation and evolution of flow structures in dense gas-fluidized beds with ideal collisional particles (elastic and frictionless) are investigated numerically by employing the discrete particle method, with special focus on the effect of gas–particle interaction. It is clarified that heterogeneous flow structures still exist in systems with elastic and frictionless particle collisions, even though the particles in the emulsion phase are more loosely packed. The flow structures in various flow regimes, including uniform, bubbling and turbulent fluidization, can be reproduced from these simulations. Systems with strong particle fluctuating motion but weak gas suspension display an emulsion-bubble structure. On the contrary, systems with ...