This paper presents a novel micro-bolometer structure based on SOI gate all around Electrostatically Formed Nanowire (GAA EFN) transistors. The new design enables formation of the EFN conductive channels in the volume of the SOI devices layers, far from the top and bottom silicon/oxide interfaces, thus reducing the noise level and increasing the temperature sensitivity to 13.3%/K. Detailed electrical and thermal simulations show that the micro-bolometer structure has an effective responsivity of 1.95 × 103 A/W, noise equivalent power of 561 fW, noise equivalent temperature difference of 8 mK, and a thermal time constant of 35 msec, when operated in depletion all around mode (DAA) at the sub-threshold regime.