The invention discloses a MEMS thermal flow sensor and a manufacturing method thereof, wherein the MEMS thermal flow sensor comprises a substrate, a first group of thermistor bodies, a heating resistor body, a second group of thermistor bodies, and an ambient temperature measuring resistor Body, lead wire, passivation protection layer and electrode pad. The manufacturing method of the MEMS thermal flow sensor selects a material with insulation, high thermal resistance, and vibration resistance as the substrate, and sputters a metal layer or a semiconductor layer on the substrate, and forms a second layer by etching on the metal layer or semiconductor layer. A set of thermistor body, heating resistor body, the second group of thermistor body, ambient temperature measuring resistor body, lead wire, and passivation protective layer formed by silicon dioxide or polyimide at the same time, and electroplated at the end of the lead wire Gold or aluminum forms the electrode pad portion. The invention simplifies the processing technology, reduces the manufacturing cost, manufactures the spare thermistor body and the passivation protection layer, and improves the reliability of the sensor.