This work describes the fabrication and characterization of a Micro-Electro-Mechanical System (MEMS) sensor for gas sensing applications. The sensor is based on standard PolyMUMPs (Polysilicon Multi-Users MEMS Process) technology to control the temperature over the sensing layer. Due to its compact size and low power consumption, micro-structures enable a well-designed gas-sensing-layer interaction, resulting in higher sensitivity compared to the ordinary materials. The aim of conducting the characterization is to compare the measured and calculated resistance values of the micro-heater and the temperature sensor. The temperature coefficient of resistance (TCR) of the temperature sensor has been estimated by raising and dropping the temperature throughout a 25 °C�110 °C range. The sensitivity of these sensors is dependent on the TCR value. The temperature sensor resistance was observed to rise alongside the rising environmental temperatures or increasing voltages given to the micro-heater, with a correlation value of 0.99. When compared to the TCR reported in the literature for the gold material 0.0034�C�1, the average TCR was determined to be 0.00325�C�1 and 0.0035�C�1, respectively, indicating inaccuracies of 4.6 and 2.9, respectively. The variation between observed and reported values is assumed to be caused by the fabrication tolerances of the design dimensions or material characteristics. © 2022 by the authors. Licensee MDPI, Basel, Switzerland.