Using the results analyzed by FEM(Finite Element Method). the microheaters with the stress-balanced $Si_3N_4$(150 nm)/$SiO_2$(300 nm)/$Si_3N_4$(150 nm) diaphragms were fabricated by silicon micromachining techniques. Pt was used as microheater materials. Pt temperature sensor was fabricated to measure the temperature of microheaters. Resistance of temperature sensor and power dissipation of microheater were measured and calculated at the various temperatures. The thermal distribution of heater was examined by a IR thermoviewer. Measured and simulated results are compared and analyzed. The temperature coefficient of resistance of heater was about $0.00379/^{circ}C$. Pt heater showed the power dissipation of about 51 mW at $300^{circ}C$ and a uniform thermal distribution on the surface.