Estimating the spatial distribution of the acoustic field is essential in communication, medical imaging and other varied industrial processes. Acoustic particle velocity sensor plays a key role in providing directional information of the sound field. We present a rigorous 3D numerical finite element analysis of MEMS based structurally modified thermal particle velocity sensor. The impact of diverse morphological structural optimization in comparison to the conventional straight wire structure is rigorously studied and analyzed in order to achieve maximum temperature deviation and, thereby, the sensitivity of the device primarily for low frequency applications.