The dependence of electrical characteristics in polycrystalline SnO2 thin films on the film thickness II was analyzed experimentally and theoretically. Thin films of SnO2 were prepared by; a metal-organic chemical vapour deposition (MO CVD). The dependence of the electrical conductivity activation energy on the film thickness (ii = 30-500 nm) was determined. In order to numerically simulate the electrical properties of polycrystalline SnO2 thin films, a polycrystalline film material was substituted by a plane or volume resistor network according to percolation theory.:. Good agreement between calculated and experimental data is obtained. It is shown that the variation of the relation between average grain size and film thickness ma, serve as an effective means of controlling the electrical properties of semiconducting polycrystalline films including SnO2 polycrystalline : films.