The flow regime of micro flow varies from collisionless regime to hydrodynamic regime according to the Knudsen number. On the kinetic scale, the dynamics of micro flow can be described by the linearized kinetic equation. In the continuum regime, hydrodynamic equations such as linearized Navier-Stokes equations and Euler equations can be derived from the linearized kinetic equation by the Chapman-Enskog asymptotic analysis. In this paper, based on the linearized kinetic equation we are going to propose a unified gas kinetic scheme scheme (UGKS) for micro flow simulation, which is an effective multiscale scheme in the whole micro flow regime. The important methodology of UGKS is the following. Firstly, the evolution of microscopic distribution function is coupled with the evolution of macroscopic flow quantities. Secondly, the numerical flux of UGKS is constructed based on the integral solution of kinetic equation, which provides a genuinely multiscale and multidimensional numerical flux. The UGKS recovers the linear kinetic solution in the rarefied regime, and converges to the linear hydrodynamic solution in the continuum regime. An outstanding feature of UGKS is its capability of capturing the accurate viscous solution even when the cell size is much larger than the kinetic kinetic length scale, such as the capturing of the viscous boundary layer with a cell size ten times larger than the particle mean free path. Such a multiscale property is called unified preserving (UP) which has been studied in \cite{guo2019unified}. In this paper, we are also going to give a mathematical proof for the UP property of UGKS.