A simple finite element analysis is performed to simulate the thermal characteristics of a micro sensor package with thin film heater embedded in the glass wall of a micro-channel. In this paper, Electric characteristics of ITO sputtered heater were presented in this study, which can be used as a map of heater design in the range of available system temperature. The effects of thermo-physical properties of materials, geometrical structure and boundary condition on the thermal performance are also investigated. Finally, the design of micro-flow induced thermal sensor that is capable of measuring fluid flow with a lower flow detection limit of approximately 24pL/s is presented.