The invention MEMS; provide (Micro Electro Mechanical System MEMS) micro-miniature heat flux sensor having a high sensitivity and measurement accuracy at lower heat flux range, using the technology (Micro Heat Flux Sensor) and a method of manufacturing the same. And a thermal path for moving the heat flux from the body in the upward direction and in the horizontal direction to generate a micro heat flux sensor is a body formed of silicon, and an oxide layer surrounding the body, is formed of a gold film temperature difference in accordance with the invention, It comprises a thermometer for measuring the temperature difference of the thermal path. The thermal path is open is constituted by measurement that the move to the receiving portion in the horizontal direction is moved in a direction, a central portion and the peripheral portion measurement is the measurement point set for measuring the temperature. Thermometer for measuring the temperature includes a thermal ranks so as to amplify a difference in temperature, thermal ranks is provided with a thermocouple consisting of each of the two metal ends are connected with each temperature measurement point. Is the temperature difference is output as an amplified signal which is measured at the measuring unit according to the present invention can accurately measure the heat flux at lower heat flux range.