The heat transfer and the fluid dynamics characteristics of subsonic gas flows through micro-channels are examined using numerical method. Detailed analysis on the Stirling MEMS device has been examined for the feasibility of the performance. The 1-D Stirling engine design code was utilized to provide basic information to meet the design parameters and criteria. Furthermore a 2-D CFD code has been used to perform a detailed analysis. The simulation results show that the numerical method used here could be used for the prediction of MEMS performance before experimental test and manufacture process start.