A low power gas sensor with microheater was fabricated by MEMS technology. In order to heat up the gas sensing material to a operating temperature, a platinum(Pt) micro heater was built on to the micromachined Si substrate. The width and gap of microheater were $20;{mu}m$ and $4.5;{mu}m$, respectively. ZnO nanowhisker arrays were fabricated on a sensor device by hydrothermal method. The sensor device was deposited with ZnO seeds using PLD systems. A 200 ml aqueous solution of 0.1 mol zinc nitrate hexahydrate, 0.1 mol hexamethylenetetramine, and 0.02 mol polyethylenimine was used for growthing ZnO nanowhiskers. The power consumption to heat up the gas sensor to a operating temperature was measured and temperature distribution of sensor was analyzed by a Infrared Thermal Camera. The optimum temperature for highest sensitivity was found to be $250^{circ}C$ although relatively high(64 %) sensitivity was obtained even at as low as $150^{circ}C$. The power consumption was 72 mW at $250^{circ}C$ and was only 25 mW at $150^{circ}C$.