The paper considers ways of designing heat flow sensors and developed the de sign of an air-permeable heat flow and temperature sensor. The operating principle of the sensor is based on measuring the temperature difference using two tempera ture transducers placed at a fixed distance. The advantage of the proposed sensor is the possibility of simultaneous measurement of heat flow and temperature without the use of additional transducers, as well as air and moisture permeability, which is critical when measuring the parameters of biological objects. The sensor is de signed taking into account the possibility of combining individual sensors into a single matrix of the required configuration. A thermal model has been developed for the sensor, which can be used for en gineering calculations of its parameters, research of metrological characteristics and analysis of ways to improve the accuracy of measurements. The research fully confirmed the correctness of the developed thermal model and the operability of the proposed sensor design.