Nanostructured tungsten trioxide porous films were prepared by a non-hydrolytic sol–gel method following the inorganic route in which ethanol and PEG were used as the oxygen-donor and structure-directing reagent, respectively. The effects of aging time of the precursor solution, PEG content, and calcination temperature on the structure, morphology, and NO2 sensing properties of WO3 films were systematically investigated by using the techniques of X-ray diffraction, field emission scanning electron microscopy, transmission electron microscopy, and gas sensing measurements. The results demonstrated that a series of WO3 films with different microstructures could be obtained by manipulating the synthesis parameters. Furthermore, a suitable synthesis condition of WO3 films for NO2 sensing application was determined.