Pure and antimony doped tin oxide films have been deposited by the alcoholic sol gel method using non alkoxide precursor-SnCl2 . 2H(2)O as host and SbCl3 as the dopant precursor. Using the dip coating method, thin films of thickness up to 300 nm. have been uniformly deposited on coming 7059, KBr and Silicon substrates. The influence of various parameters such as viscosity and pH of the sol; pulling speed and sintering temperature on thickness of the coatings and their microstructure have been investigated. Pure as deposited films have a visible transmission of (83%) but very high resistivity (7.1 x 10(-2) Ohm-m). Doping and annealing treatments bring it down to about 5 x 10(-6) Ohm-m. It has been possible to obtain antimony doped tin oxide films having a sheet resistance of 5 Ohm/square and a visible transmission of 80% after annealing treatment by hydrogen plasma.