In this paper, an original design of a polysilicon loop-shaped microheater on a 1-m thin-stacked dielectric membrane is presented. This design ensures high thermal uniformity and insulation and very low power consumption (20 mW for heating at 400 C). Moreover, the use of completely CMOS compatible tetramethyl ammonium hydroxide-based bulk-micromachining techniques allows an easy, smart gas sensor integration in SOI-CMOS technology.