In this study, a micro gas sensor for $NO_x$ was fabricated using a microelectromechanical system (MEMS) technology and sol-gel process. The membrane and micro heater of the sensor platform were fabricated by a standard MEMS and CMOS technology with minor changes. The sensing electrode and micro heater were designed to have a co-planar structure with a Pt thin film layer. The size of the gas sensor device was about $2mm{ imes}2mm$. Indium oxide as a sensing material for the $NO_x$ gas was synthesized by a sol-gel process. The particle size of synthesized $In_2O_3$ was identified as about 50 nm by field emission scanning electron microscopy (FE-SEM). The maximum gas sensitivity of indium oxide, as measured in terms of the relative resistance ($R_s=R_{gas}/R_{air}$), occurred at $300^{circ}C$ with a value of 8.0 at 1 ppm $NO_2$ gas. The response and recovery times were within 60 seconds and 2 min, respectively. The sensing properties of the $NO_2$ gas showed good linear behavior with an increase of gas concentration. This study confirms that a MEMS-based gas sensor is a potential candidate as an automobile gas sensor with many advantages: small dimension, high sensitivity, short response time and low power consumption.