Carbon monoxide (CO) is poisonous to human because of its nature which is capable to bind to the haemoglobin in blood stronger than oxygen, so that causing toxication and even death. Therefore a sensor to early detect the presence of CO gas is necessary. ZnO is one of semiconductor materials which widely applied as a sensor material. However, ZnO is rarely reported as a CO gas sensor material. In this study, ZnO as a sensor material has been synthesized by thermo-oxidation of Zn powder at oxidation temperature variations of 800, 850 and 900 ºC. The synthesized ZnO was crushed and compacted to form pellet for sensor chip. The ZnO pellets were then sintered at 500 ºC. The material structures were examined using Scanning Electron Microscope (SEM), X-Ray Diffractometer (XRD), and Brunauer-Emmet-Teller (BET) analysis. The sensitivity test towards CO gas was conducted with the variations in sensing operating temperatures of 30, 50, 100 ºC and variation of CO gas input concentration of 10 ppm, 50 ppm, 100 ppm, 250 ppm, and 500 ppm. The sensitivity test results showed that the sensitivity towards CO gas decreased as the oxidation temperature increased. In addition the sensitivity increased along with the increasing of the sensing operating temperature and CO gas input concentration. Hence, the highest sensitivity value was obtained from ZnO material synthesized at 800 ºC due to the highest active surface area of 69.4 m 2 g -1 with CO concentration of 500 ppm and sensor operating temperature of 100 ºC.