In this study on the development of the heat flux sensor, unlike the common heat-flux sensor with thermocouple, the heat-treated adhesive-tupe film nickel-gauge was used in measuring temperature. The proposed its Ni-gauge is bound to be compatible with platinum gauge(Pt-Gauge) in its linearity. It is also considered to be cheap in economical sense. In the evaluation of it's performance, the numerical analysis is essential to investigate charateristics of proper sensor and the adequate analsis is depended upon boundary conditions and actual conditions. There are many types of heat flux sensor in the market, and adhexive type flux sensor is most common. In the present investigation, this type of heat flux sensor had been chosen. The figure of the sensor under consideration is an open cavity type, which is calculated numerically by SIMPLER algorithm. The temperature distributions of the sensor predicted by numerical calculation for steady and unsteady states are able to give the chacteristics of the adhesive type heat flux sensor(1st heat flux sensor) according to the heat flux. It means that the outvoltage, the sensitivity, and the performances of responsibility could be evaluated as a result. Through this analysis improved heat flux sensor(2nd heat flux sensor) could be predicted with the reflection of proper operating temperature($150^{\circ}C$) of the Ni-gauge.