Chemical and magnetic states of iron doped tin oxide (SnO2) as a diluted magnetic semiconductor (DMS) at room temperature have been investigated using 57 Fe Mössbauer spectrometry, XRD and magnetometery. The influence of the doping conditions of SnO2 with iron on the generation of oxygen defects was reviewed and discussed on the basis of ab initio calculations.The magnetic properties depended on preparation conditions, such as thermal decomposition and sol-gel processing as well as 57 Fe and super-dilute The SnO2 doped with dilute 57 Fe may show the intrinsic and/or extrinsic DMS properties. Oxygen vacancies play an important role in the intrinsic DMS. The intrinsic nature of DMS is supported by both, experimental results and ab initio calculations. The long range interactions between diluted magnetic ions are considered to occur through electrons produced by oxygen vacancies or electrons induced by Sb 5+ doping.