The invention discloses a nickel thermosensitive thin-film resistor processing method, belonging to the technical field of micro electro mechanical systems. The method comprises the following steps of: taking an ordinary silicon wafer as a substrate, growing a bottom layer SIO2 film of Si2N4 film on the polished surface of the silicon wafer, and successively sputtering a nickel film, a copper film and a metal film to form a metal anchor point, a copper connecting layer and a nickel wire thermosensitive resistor after corrosion; and performing thermal treatment and scribing to obtain the nickel thermosensitive resistor with the SiO2 film or Si2N4 film as a thermal insulating layer. The invention has the advantages that compared with polyimide as the thermal insulating layer of the thermosensitive resistor, the SiO2 film or Si2N4 film as the thermal insulating layer can be heated to be more than 1000 DEG C during thermal treatment, and the crystalline structure of nickel is improved more effectively; the nickel thermosensitive resistor is processed based on the standard MEMS (Micro Electro Mechanical Systems)) process and is easy to realize large-scale production; one copper film is sputtered between the nickel film and the metal film, the etching sequence is the metal film, the copper film and the nickel film, and the nickel film can be prevented from being etched during the etching of the metal film; and the metal film is sputtered on the copper film, and electric connection is increased.