To miniaturize a heat sensor, reduce the cost, and improve the accuracy and reliability, by providing an opening section on a support layer on a substrate, and holding the detection section of a sense layer in no contact with the substrate.

A sacrifice layer is formed on the surface of a substrate 50, a second protective film 56 is formed on its surface, an insulating film 55 is formed on its surface, and a through groove 57 is formed on the surface of the insulating film 55 with a photo-resist film. The photo-resist film is removed, a heating resistor 58, resistance temperature sensors 59A, 59B, and a temperature compensating resistor 60 are formed, and a first protective film 54 is formed on the insulating film 55. A support layer 51 is formed on the protective film 54, and an opening section 53 is formed on the detection section of a sense layer 52 with a mask pattern. The support layer 51 side is connected on another substrate 51, the sacrifice layer is removed by etching, and the first substrate 50 is separated from the protective film 56 to form a sensor block. A sensor preventing the aging effect of the output and the deterioration of the measurement accuracy and having a miniaturized size can be obtained at a low cost.