Abstract: Based on micro electro mechanical system (MEMS) fabrication technology, a hot shear-stress sensor on low resistance silicon substrate was investigated in order to reduce heat loss on the substrate. With the water-heating method the temperature coefficient of resistance was measured to be 0.21%/℃. Thermal analysis based on numerical simulation was carried out to study the performance difference under various depths. The purpose of the thermal analysis is meant to optimize the design and enhance the sensitivity and linearity of sensors. The numerical results found that with the increase of depth, the sensitivity increases but the linearity decreases.