Abstract: This paper proposes new combination of material and take on model evaluation in development of membrane anemometric gas flow sensor. We propose study of flow rate dependence for membrane-based thermal flow sensor composed with TaN/FeNi/TaN thermistors based on SiO2/Si3N4/SiO2 membrane. The purpose of this research is to develop a thermal flow rate sensor with advanced range of gas flow velocity measurement with increased accuracy and sensitivity. Currently presented as-is sensor is capable of measuring gas flow in the range from 150 to 300 L/min for low humidity preferably clean not reactive gases such as noble gases or air, supplied for clean room. In calculation the significant influence on the shape of the dependence of resistance on temperature was discovered from the heat capacity of the Si3N4 film on which the sensor is located. Observed dependence can serve as a justification for selecting film materials with lower thermal conductivity to increase the difference in resistance depending on the increase in gas flow, which will lead to a decrease in error and simplify signal detection. © Pleiades Publishing, Ltd. 2023. ISSN 1063-7397, Russian Microelectronics, 2023, Vol. 52, Suppl. 1, pp. S115–S120. Pleiades Publishing, Ltd., 2023.