A lever type $NO_2$ micro gas sensor was fabricated by MEMS technology. In order to heat up the gas sensing material to a target temperature, a micro heater was built on the gas sensor. The sensing material laid on the heater and electrodes and did not contact with the silicon base to minimize the heat loss to the silicon base. The electric power to heat up the gas sensor to a target temperature was measured. The temperature distribution of micro gas sensor was analyzed by a CFD program. The predicted electric power of micro heater to heat up the sensing material to the target temperature showed a good agreement with the measured data. The design of micro gas sensor could be modified to show more uniform temperature distribution and to consume less electric power by optimizing the layout of micro heater and electrodes.