This paper describes the characteristics of Pt microheater using aluminum oxide films as medium layer and its application to flow sensors. Pt microheater have heating temperature of $390^{circ}C$ at heating power of 1.2 W. Output voltages of flow sensors which were fabricated by integrating sensing-part with heating-part increase as gas flow rate and its conductivity increase. At $O_2$ flow rate of 2000 sccm, heating power of 0.8 W, output voltage of flow sensor is 101 mV under bridge-applied voltage of 5 V.