Transparent conducting tin(IV) oxide thin films have been developed with a sol-gel method, which is a low-cost process for the electrode materials of solar cell substrate. The precursor solution was made of tin isopropoxide dissolved in isopropyl alcohol. The hydrolysis rate was controlled by the addition of triethanolamine. Dipping and spin-coating technique were applied to coat tin oxide on borosilicate glass. The resistivity of the thin film was lower than 0.01 Omega-cm and the transmittance was higher than 90% in a visible range. (C) 2002 Elsevier Science B.V. All rights reserved.