Tin-doped nickel oxide thin films have been successfully prepared by spray pyrolysis technique on glass substrates at 460°C. The effects of tin doping on structural, optical, and electrical properties were investigated. X-ray diffraction pattern reveals that all prepared thin films have cubic structure with (111) preferred orientation. The surface topography of these films was performed by atomic force microscopy. Optical measurements show a high transparency in the visible range around 95%. The optical band gap Eg decreases with Sn content from 3.633 to 3.54 eV. PL measurements show some bands transition which shift irregularly with Sn doping. Finally, the electric conductivity of NiO thin film was investigated through the impedance spectroscopy measurements in the frequency range 5 Hz-13 MHz at various temperatures. These measurements show a thermally activation of the electric. AC conductivity of NiO thin films is investigated through Jonscher law. Also, from these measurements, dielectric parameters were calculated.