Surface acoustic wave (SAW) device is very attractive for gas sensor applications because of their small size, low cost, high sensitivity, and good reliability. A dual delay line surface acoustic wave $NO_2$ gas sensors have been designed and fabricated on the $LiTaO_3$ piezoelectric single crystal substrate. The capacitance of the fabricated IDTs was 326.34pF at the frequency of 79.3MHz. The maximum reflection loss of the impedence-matched IDTs was -16.74dB at the frequency of 79.3MHz. The SAW oscillator was constructed and the stable oscillation was obtained by controlling the gain of rf amplifier properly. The oscillation frequency shift of the SAW oscillator to the $NO_2$ gas was 28Hz/ppm.