According to the requirements of infrared gas sensor for the light source, a broad wavelength, high modulation frequency, low power consumption and small size MEMS infrared light source is chosen as the radiation source, whose performance meets the requirements of infrared sensing system for the light source greatly. However, the infrared light source with the lamberation radiation characteristics is a surface light source, which is still with a large numerical aperture after shaping. It is difficult to increase the detection sensitivity by using a traditional long optical gas cell in a MEMS infrared light source detection system. Based on the dual-wavelength single beam differential detection method, an integrating sphere as the gas cell for long optical path is designed, which is able to realize long optical path for high sensitivity gas detection. The physical dimension is deduced for the equivalent optical path according to the flux conservation principle in the process of light transmission, solving the calculation problem of equivalent optical path of the integrating sphere cell. Using FPGA control chip, the MEMS infrared light source is droved at high frequency modulation and the detector output signal is processed, which makes the external circuit design much simple and flexible. It turns out that 166.7 cm equivalent optical path and the minimum concentration of methane of 0.001×10-6 are achieved by the use of a 5 cm diameter integrating sphere in the research, improving the sensitivity of infrared detection system greatly.