The study of the housing of a gas flow meter for use in medical equipment for respiratory control will be presented in this paper. The sensor is of the thermal type with dimensions 1.4mm×0.9mm. The housing is developed so as to assure conditions of laminar flow in a flow range from -200 to +200 standard liters per minute (SLPM). An analytical approach is first used to determine the main housing configuration. The type and the position of a bypass tube, which is fixed to the main flow tube, are studied in detail. Extensive simulations of the flow in different housing configurations and different conditions at the inlet and outlet of the housing were performed, using the finite element analysis (FEA) software package ANSYS. The optimum housing was finally fabricated and evaluated in oxygen flow. Excellent agreement of experimental results with simulation was obtained.