In this study, we propose new type of a low-cost flexible tactile sensor which can detect 3-axial force and suitable for intelligent robot fingers. In order to propose innovative device, problems of previous studies about materials and structures were analyzed and fabrication process is used by the polymer micromachining technique. The designed tactile sensor is comprised of several micro force-sensing units. An epoxy sensing plate with four legs was built on top of the flexible substrate with table-shaped. It can convert an applied force to a concentrated stress. The normal and shear forces can be detected by combining responses from metal strain gages embedded in a polymer substrate. Optimal positions of the strain gages were determined by the strain distribution obtained from finite element analysis. Although it has a simple structure, multi-functioned sensing algorithm without interference is possible.