Tin Oxide (SnO 2 ) nanoparticles were prepared by the microwave-assisted solution method. Aniline monomers were prepared and polymerization in the suspension of SnO 2 to form nanocomposites material, in which SnO 2 nanoparticle was embedded within the polyaniline chain (PANI). Structural, Optical, Morphology and AC electrical conductivity studies of the sample were carried out using power X-ray diffraction, Fourier Transform Infrared Spectroscopy, UV-Vis Spectroscopy, Scanning Electron Microscope, High-Resolution Transmission Electron Microscope and AC Impedance Spectroscopy. Powder XRD helped to confirm the formation of PANI/SnO 2 composites and the crystallite size of the nanocomposite is found to be 16 nm. Structural changes of PANI due to the presence of SnO 2 in PANI/SnO 2 nanocomposites have been analyzed in FT-IR and UV-Vis spectrum. SEM images show the morphology of PANI/SnO 2 nanocomposites. HRTEM images were observed and showed that the SnO 2 was scattered and confirmed the PANI chain that formed a PANI/SnO 2 nanocomposites material. AC conductivity was studied in the frequency between 10 Hz -8 MHz. At higher angular frequencies, the nanocomposites exhibit almost the maximum value of AC electrical conductivity (σ ac ) is found at 303K of SnO 2 in PANI.