[ $SnO_2$ ] thin films have been deposited on the pyrex glasses and silicon wafers by CVD method. Tin oxide films had a good transmittance above 80% in the visible region and the lowest sheet resistance at $520^{circ}C$. When the ratio of $SbCl_3$ was 2wt%. The optimum conditions were obtained at the oxidation time of 3 minutes in the case that Voc and Jsc were 0.40V and $33.5mA/cm^2$ respectively and the corresponding conversion efficiency was 6.07%.