Tin oxide (SnO2) thin films were deposited by radio frequency (RF) magnetron sputtering on clean corning glass substrates. These films were then annealed for 15 min at various temperatures in the range of 100-500 degrees C. The fims were investigated by studying their structural and electrical properties. X-ray diffraction (XRD) results suggested that the deposited SnO2 films were formed by nanoparticles with average particle size in the range of 23-28 nm. XRD patterns of annealed films showed the formation of small amount of SnO phase in the matrix of SnO2. The initial surface RMS roughness measured with atomic force microscopy (AFM) was 25.76 nm which reduces to 17.72 nm with annealing. Electrical resistivity was measured as a function of annealing temperature and found to lie between 1.25 and 1.38 m Omega cm. RMS roughness and resistivity show almost opposite trend with annealing. (C) 2009 Elsevier B. V. All rights reserved.