In this study, we fabricated and characterized a calorimetric-type flow sensing element using a micromachined silicon substrate. The cooling and heating effects resulted from the gas flow were measured by two temperature sensors located at both sides of the heating resistor, and the insulator diaphragm was employed as a substrate in order to improve thermal isolation. The sensor generated $0{sim}378.4mV$ output signal under 10V bridge-applied voltage when the nitrogen gas was passed on the sensor surface having a mass flow rate of $0{sim}0.25grs/min$, and reached to the stable operating condition within 10 seconds.