Transparent and conductive SnO2 thin films were coated on soda-lime-silica glass silicon wafer and alumina substrates by the sol-gel process and their properties were investigated. Tin (II) Chloride 2-Hydrate(SnCl2-2H2O) and Ethanol (C2H5OH) were used as raw materials. Thin films were prepared by dip-coating technique with 10cm/min withdrawal speed and heat-treated at 300~80$0^{circ}C$ for 30min. As heat-treating temperature increased transmittance of thin films decreased at visible range but did not change at near-IR range. Transmit-tancce of 1mm glasses coated with 0.1${mu}{ extrm}{m}$ SnO2 thin films were above 80% at visible and near-IR ranges. Ultraviolet rays which wavelength is shorter than 300nm were absorbed by thin films. Electrical conducti-vely of thin films increased with the increase of film increased with the increase of film thinckness and measuring temperature,