This study was carried out to develope a flow control system using to supply PR(photo-resist) in the semi-conductor manufacturing process. The features of this system are to be able to measure the high viscosity and micro-flow. To meet above study object some ideas was induced to design a new concept valve with new material, multi-cross wheel, and new sealing method etc.. As the evaluations on the developed micro-flowmeter it was enough satisfied to use at the IT industries such as photo-resist process.