In this study, a carbon nanotube (CNT) flexible strain sensor was fabricated with CNT based epoxy and rubber composites for tactile sensing. The flexible strain sensor can be fabricated as a long fibrous sensor and it also may be able to measure large deformation and contact information on a structure. The long and flexible sensor can be considered to be a continuous sensor like a dendrite of a neuron in the human body and we named the sensor as a biomimetic artificial neuron. For the application of the neuron in biomimetic engineering, an ANMS (Artificial Neuron Matrix System) was developed by means of the array of the neurons with a signal processing system. Moreover, a strain positioning algorithm was also developed to find localized tactile information of the ANMS with Labview for the application of an artificial e-skin.