The packaging requirements of resistor arrays are high integration, high power, and deep low temperature. To make the resistor arrays work normally below 130 K when the heating power is over 100 W, an integrated package structure using liquid nitrogen for refrigeration is proposed. Finite element simulation and experimental verification are carried out. The results show that the overall error between the temperature distribution obtained by finite element simulation and the physical experiment is less than 7.67% when the thickness of the molybdenum heat sink and the ceramic electrode plate are both 2 mm and the heating power is in the range of 0.1-192.76 W. The error mainly comes from the body and interface thermal resistance of the package structure changing with temperature, while the constant thermal resistance is used in the simulation. The structure can work normally when the heating power is less than 211.90 W. Under the designed stable 100 W heating condition, the chip substrate temperature is not higher than 101.9 K, and the thermal stress is 5.66 MPa, which meets the design requirements.