Nanostructured tin oxide (SnO2) thin lms have been prepared by spray pyrolysis technique. The eects of deposition conditions such as substrate temperature and tin chloride concentration in the precursor solution on physical properties of lms have been investigated. The physical characterization of samples was carried out by UV-VIS spectroscopy, X-ray diraction, scanning electron microscopy, and the Hall eect experiment for optical, structural, morphological and electrical studies, respectively. The lms are polycrystalline in nature with a tetragonal crystal structure. The preferred orientation has been changed by changing the deposition parameters. In the case of changing the substrate temperature, (211) was found as the preferred orientation, while by changing the molarities of the solution, (301) orientation was grown as well as (211). The deposition temperature was optimized to 450• C; whereas the optimum solution concentration was found to be 0.2 mol/L. Films deposited at foregoing conditions have good optoelectrical properties which make them suitable for applying in dierent optoelectronic devices.