Quantum turbulence accompanying thermal counterflow in superfluid $^4$He was recently visualized by the Maryland group, using micron-sized tracer particles of solid hydrogen (J. Phys. Soc. Jpn. {bf 77}, 111007 (2008)) . In order to understand the obs
ervations we formulate the coupled dynamics of fine particles and quantized vortices, in the presence of a relative motion of the normal and superfluid components. Numerical simulations based on this formulation are shown to agree reasonably well with experimental observations of the velocity distributions of the tracer particles in thermal counterflow.
