An intricate sea-urchin-like hexagonal WO3 nanostructure was synthesized by a facile hydrothermal approach. Sensing properties of the as-fabricated sensor exhibited surpassing response and selectivity for NO2 in comparison of H2 after corroborating the composition, phase-purity and surface morphology using X-ray diffraction (XRD), scanning electron microscopy (SEM) and transmission electron microscopy (TEM). Formation of the urchin-like structure was ascribed to the capping effects of potassium sulfate that prompts the anisotropic growth of WO3, leading to hierarchical complex with a large surface-volume ratio. In particular, first-principle calculation had provided a new perspective for us to delve into the sensing process of H2 and NO2 from an atomic level. It was found that the sensing properties mainly arose from the tuning of electronic structure and electrons transfer between the adsorbed gas and the sensitized surface along with the charge relocation between them. Finally, a plausible mechanism was proposed as theoretical guidance for achieving high-performance sensors experimentally and supposedly.