W $O_{x}$-based semiconductor type thin film gas sensor was fabricated for the detection of N $O_{x}$ by reactive d.c. sputtering method. The relative oxidation state of the deposited W $O_{x}$ films was approximately compared by the calculation of the difference of the binding energy between Ols to W4 $f_{7}$2/ core level XPS spectra in the standard W $O_3$ powder of known composition. As the annealing temperature increased from 500 to 80$0^{circ}C$, relative oxygen contents and grain size of the sputtered films were gradually increased. As the results of sensitivity ( $R_{gas}$/ $R_{air}$) measurements for the 5 ppm N $O_2$ gas, the sensitivity was 110 and the sensor showed recovery time as fast as 200 s. The other sensor properties were examined in terms of surface microstructure, annealing temperature, and relative oxygen contents. These results indicated that the W $O_3$ thin film with well controlled structure is a good candidate for monitoring and controlling of automobile exhaust.haust.t.t.t.