Low temperature micro-calorimeters have been employed in the field of high resolution alpha spectrometers. These alpha detectors typically consist of a superconducting or metal absorber and a temperature sensor. The temperature sensor can be a transition edge sensor (TES), a metallic magnetic calorimeter (MMC) or other low temperature detectors for an accurate measurement of temperature change due to an alpha particle absorption. We report a recent study of the heat flow between a replaceable absorber and a temperature sensor. A piece of gold foil in $2.4{ imes}2.7{ imes}0.03;mm^3$ is used as an absorber. A $40;{mu}m$ diameter Au:Er paramagnetic sensor is attached to another small piece of gold foil in $400{ imes}200{ imes}30;{mu}m^3$ to serve as the temperature sensor. This sensor assembly, Au:Er and gold foil, is placed on a miniature SQUID susceptometer in a gradiometric configuration. The thermal connection between the absorber and the sensor was made with three gold bonding wires. The measured thermal conductance shows a linear dependence to the temperature. The values are in a good agreement with Wiedemann-Franz type thermal conductance of the gold wires.