In this study, we synthesized tetragonal-phase SnO2 with a variety of well-crystallized morphologies as solid microspheres, hollow microspheres and mixture of hollow microspheres and nanosheets via the hydrothermal method. The synthesized samples were characterized with XRD, SEM, and BET. SnO2 hollow microsphere structures have been hydrothermally synthesized by using urea and SnCl2 as raw materials. With the addition of cetyltrimethylammonium bromide (CTAB), nanostructures with morphologies of hollow microspheres and nanosheets were obtained. Also, when CTAB was added in the reaction solution without urea, SnO2 microsphere with a solid interior composed of nanoparticles were obtained. A possible formation mechanism of these samples was briefly discussed. The gas sensing properties of sensors based on these samples were investigated. The result revealed that sample with morphology of hollow microsphere and nanosheet calcined at 600 degrees C showed the highest sensitivity to ethanol due to the special morphology and absence of SnO phase.