The use of nanoscale SnO2 hollow spheres as a redox-active sensor is investigated. The underlying hollow spheres are prepared via a microemulsion approach and exhibit an outer diameter of about 15−25 nm, a highly crystalline shell with a thickness of 3−5 nm and an inner cavity of 10−20 nm in diameter. Subsequent to materials characterization based on SEM, STEM, TEM, IR, TG, BET, and XRD the applicability of as-prepared hollow spheres as highly porous layers in sensor operation is tested. Accordingly, SnO2 hollow spheres deposited on common sensor substrates show a good response to CO in a concentration range of 50 to 300 ppm. Moreover, the material turned out to be useful as a model system to study the conduction model of a porous layer with small grains.