Using the Teukolsky and Sasaki-Nakamura formalisms for the perterbations around a Kerr black hole, we calculate the energy flux of gravitational waves induced by a {\it spinning} particle of mass and spin moving in circular orbits near the equatorial plain of a rotating black hole of mass $M (\gg \mu)Ma$. The calculations are performed by using the recently developed post-Newtonian expansion technique of the Teukolsky equation. To evaluate the source terms of perturbations caused by a {\it spinning} particle, we used the equations of motion of a spinning particle derived by Papapetrou and the energy momentum tensor of a spinning particle derived by Dixon. We present the post-Newtonian formula of the gravitational wave luminosity up to the order beyond the quadrupole formula including the linear order of particle spin. The results obtained in this paper will be an important guideline to the post-Newtonian calculation of the inspiral of two spinning compact objects.

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