Non-dispersive near-infrared technique is widely used nowadays for the detection of gases, especially in harsh environments. In this study, an optical gas cell was designed for oxygenator exhaust capnometry. A computer-based simulation was used for the analysis of air flows for model selection. ANSYS Discovery 2020 R2 was used for model simulation. The gas flow cells were tested using a custom-made gas rig to measure the fraction absorbance of carbon dioxide gas at the detector. Two gases were used, nitrogen gas as a reference gas (0%) and 9% carbon dioxide. Three gas cells with the following optical path lengths were tested: 31mm, 36mm, and 40mm. The results showed that all gas flow cells produced laminar flow and small pressure drop across the inlet and outlet of the cell (11~12 Pa). Further, the minimum velocity is obtained in the 40mm gas flow sensor and it is located at the gas outlet path away from the effective optical gas path. The simulation and experimental results indicate that the gas flow cell of 40mm optical path length is more suitable for the intended application as it offers a maximum effective absorption path compared to the stagnation areas, and as a result, it provides the maximum fraction absorbance.