I suppose you meant: "How can I write an Android application, reading device sensors data, on a PC having Windows operative system".
You need to install on your
PC
the
Android SDK
(see this page for detailed instructions and options:
"Get the Android SDK"[
^]). Then you may develop (and test on the provided emulator) your app.
In order to interface with the
Android
device sensors, you could read the
API
documentation, see, for instance,
"Sensors Overview"[
^].
Of course a good book on
Android
development would be useful.
[UPDATE]
OK, I didn't carefully read your question, so my answer is 'not balanced'.
In order to handle sensors of a
Windows Phone
device you need to follow a path similar the one I wrote for Android.
MSDN
does provide the necessary documentation:
"Store app development"[
^].
[/UPDATE]