In this work we have designed and simulated a thermal bi-directional integrated circuit mass flow sensor. The approach used here was an extension to the gas flow model given by Mayer and Lechner [1]. The design features high precision response received from analog integrated circuits. An established mathematical model for the heat flow equation including CFD parameters were used within COMSOL simulation (COMSOL Multiphysics, Sweden). Heat pulses of 55°C for a period of nearly 120 seconds and 50% duty cycles were applied as thermal sources to the flowstream. The boundary conditions of the heat equations at the solid (heating element) fluid interface were set up in the software for the thermal response. The hardware design included one heating element and two sensing elements were used to detect the bi-directional mass flow. Platinum sensors were used due to their linear characteristics within 0°C to 100°C range, and their high temperature coefficient (0.00385 Ω/°C). Polyimide thin film heater was used as the element due to its high throughput and good thermal efficiency. Two bridge circuits were used to sense the temperature distribution in the vicinity of the sensing elements.