Morphological structure of tin oxide thin films was examined by transmission electron microscopy. TEM samples were prepared by chemical etching in hydrogen fluoride solution: firstly floating for 2-3 minutes in acid solution, then suspending on water found to be useful for the preparation of TEM samples. Electron micrographs showed the size of grains of the tin oxide crystal was dependent upon the temperature of the film preparation. Dopant concentration and heating time also influence the grain size. The resistivity of tin oxide material was explained by grain size and grain boundaries in a limited temperature and dopant concentration ranges.