After $SnO_2$ fine powder by precipitation method, Ca as crystallization inhibitor and Pd as catalyst were added to $SnO_2$ raw material by various methods. Thick film device was fabricated on the alumina substrate by mixing ethylene glycol and such mixed powders. The sensing characteristics of the device for methane gas were investigated. The most excellent gas sensing property was shown by the thick film device fabricated by Method 3 in which Ca and Pd doped $SnO_2$ powder is prepared by mixing $SnO_2$ powder, 0.1 wt% Ca acetate and 1 wt% $PdCl_2$ in deionized water and by calcining the mixture, after $Sn(OH)_4$ is dried at $110^{circ}C$ for 36h. The sensitivity of the sensor fabricated with $SnO_2$-0.1 wt%Ca acetate-1wt%$PdCl_2$ powder heat-treated at $700^{circ}C$ for 1h was about 86% for 5,000 ppm methane in air at $350^{circ}C$ of the operating temperature. Response time and recovery were also excellent.