An inhalation delivery device for dry powder with adjusting resistance through detachable heads, which combines four different detachable heads and uses a single base. The desired resistance and the medicament delivery/allocation to the lungs, are set, offering a practical, low cost solution while, at the same time, a high performance personalized treatment. The detachable head (1) comprises a mouthpiece (2) for the mouth of the patient, a medicament intake orifice (3) sized to fit into the mouth of a patient and a protrusion (4) for a sliding connection between the detachable head (1) and the base (5), via notches (6) carried by the base (5). Each detachable head (1) possesses a corresponding protrusion (4) which may be fitted onto the base (5). The device comprises typically four different heads (1), covering the entire spectrum of patients accordingly to their inhalation capacity, the medicament type/dose and the targeted point of treatment.