The selection of the temperature sensor in the cryogenic system depends on the temperature range, shape and accuracy. The accuracy of the temperature sensor is essential to improve the reliability of experiment. We have developed the variable temperature cryostat using a two-stage cryocooler. In order to reduce heat load, thermal shield is installed at the first stage with MLI (Multiple layer insulation). We have also developed the sensor holder calibrating more than twenty sensors at the same time for saving time and money. The system can calibrate sensor at variable temperature by controlling electric heater. In this paper, we present design and fabrication of variable temperature cryostat and representative result of Cernox sensor calibration.