Semiconductor sensor having heater on insulation film and manufacturing method of the same

A sensor includes: a silicon substrate having a hollow portion, which is arranged on a backside of the substrate; an insulation film disposed on a front side of the substrate and covering the hollow portion; a heater disposed on the insulation film, made of a semiconductor layer, and configured to generate heat; and an anti-stripping film for protecting the insulation film from being removed from the silicon substrate. The silicon substrate, the insulation film and the semiconductor layer provide a SOI substrate. The hollow portion has a sidewall and a bottom. The anti-stripping film covers at least a boundary between the sidewall and the bottom of the hollow portion.