Measuring the velocity of fluid flow, semiconductor flow sensors are widely used in the various fields of engineering and science such as the semiconductor manufacturing processes and electronic control engines for automobiles. In the near future, this type of sensors will replace present hot wire type sensors or other type flow sensor due to its low price, easy handling and small size. To develop the advanced semiconductor flow sensor, it is necessary to obtain characteristics of the flow and the heat transfer around the sensor in advance. In the present study, the theoretical analysis including mathematical modeling and numerical calculation to predict the characteristics of heat transfer and flow field around the sensor was carried out. The main parameters for optimum design of the flow sensor are the free stream velocity, the heat generation rate of silicon arm and the distance between arms. Effects of these parameters on flow and heat transfer around the sensor and the temperature difference between arms are examined.