A MEMS based flow sensor is disclosed which generally incorporate isolation between a sensing structure and the sensed media. An internal flow channel can be configured by attaching a backing structure with flow openings to the back of the sensing structure. The sensing structure can be composed of a insulating layer with heating element and a dual sensing element which comprises of resistive thin films positioned in a Wheatstone bridge configuration over a backside cavity. The dual sensing element and its associated wirebonds can be isolated from the sensing media by directing the fluid through the internal flow channel. The completed sensing structure can be over packaged with standard processes such as epoxies and seals.