  In order to investigate the nature and origin of dust in elliptical galaxies,
a method for the dust mass evaluation, which accounts for the dust temperature
distribution, is here presented and discussed. The derived dust masses turn out
to be a factor 2-6 larger than those obtained with the single temperature
approximation. A correlation between the far-infrared and the blue luminosity
has been also found. The results are discussed in terms of dust ``mass
discrepancy'' and of the possible evolution scenarios: evaporation flow and/or
cooling flow. While the present data cannot discriminate between these two
scenarios, it is conceivable that the dust in elliptical galaxies can be
accreted by the contribution of different mechanisms, according to the history
of the individual objects.
