Abstract: A flow dividing structure for a mass flow controller includes a base having a main passage which includes an upsream circular passage, a downstream circular passage, and a tapering circular passage which connects the upstream and downstream circular passages. A plug inserted in the main passage includes a first cylindrical portion, a second cylindrical portion and a tapering frustoconical portion. A first annular passage is defined between the first cylindrical portion and the inner circumferential surface of the upstream circular passage. A second annular passage is defined between the second cylindrical portion and the inner circumferential surface of the downstream circular passage. A tapering annular passage is defined between the tapering frustoconical portion and the inner circumferential surface of the tapering circular passage. A flow measuring passage bypasses the tapering circular passage and connects the upstream circular passage with the downstream circular passage.