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Tin oxide thin films were deposited on glass substrate with 100 nm thickness of Sn, which was coated by magnetron sputtering followed by thermal oxidation at different temperatures. The effect of oxidation temperature on the optical and structural properties of SnO 2 films were investigated. Higher transmittance, lower absorption and lesser structural defects were obtained at higher temperatures. Optical bandgap increases with temperature, while the Urbach energy showed reduction. The X-ray diffraction studies showed that at lower temperatures (300, 350 °C), a combined phase of SnO and SnO 2 was obtained, while at higher temperatures (400, 450 °C), a nearly polycrystalline SnO 2 film with preferred orientation of (101) was produced. Annealing of the samples at 500-650 °C caused the transmittance and optical bandgap increased, while the absorption decreased. Reduction of the Urbach energy after annealing could be attributed to the reduction of the degree of thermal disorder. AFM studies showed that although the thin films were annealed under similar condition, their roughness was not similar because of different oxidation temperatures, which means that initial oxidation temperature played an important role on surface uniformity of SnO 2 thin films.

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