Electron paramagnetic resonance (EPR) data on manganese-substituted tin dioxide (Mn:SnO 2 ) samples are presented. The investigations show that the observed EPR spectra arise from three different contributions of Mn ions viz., (1) interstitial Mn 2? ions situated on the particle surfaces (2) isolated Mn 2? ions located substitutionally at Sn sites and (3) the Mn 4? ions which substitute for Sn 4? ions in SnO 2 lattice. The effect of the dopant concentration on EPR spectra is also presented and discussed.