Microelectromechanical systems sensors have been intensively developed utilizing various physical concepts, such as piezoresistive, piezoelectric, and thermoresistive effects. Among these sensing concepts, the thermoresistive effect is of interest for a wide range of thermal sensors and devices, thanks to its simplicity in implementation and high sensitivity. The effect of temperature on the electrical resistance of some metals and semiconductors has been thoroughly investigated, leading to the significant growth and successful demonstration of thermal-based sensors, such as temperature sensors, convective accelerometers and gyroscopes, and thermal flow sensors. In this paper, we review the fundamentals of the thermoresistive effect in metals and semiconductors. We also discuss the influence of design and fabrication parameters on the thermoresistive sensitivity. This paper includes several desirable features of thermoresistive sensors and recent developments in these sensors are summarized. This review provides insights into how it is affected by various parameters, and useful guidance for industrial designers in terms of high sensitivity and linearity and fast response.