Spherical fine powders of tungsten oxide powders were prepared by the emulsion evaporation method. The characteristics of the powders prepared were examined by means of TGA, X-ray diffraction, SEM and image analysis. The emulsions were prepared by fast mixing of aqueous phase containing tugsten and the organic phase which composed of kerosene, surfactant, and paraffin oil. Precursors were made by evaporating the emulsionin the kerosene bath at $160^{circ}C$, and then calcined at $650^{circ}C$ in order to produce tungsten oxide powders. The average particle size of the tungsten oxide powders was $0.5mutextrm{m}$ and their shapes were spherical at the both case of w/o and o/w type emulsions. As the HLB value of the surfactant increased and the concentration of tungsten ions decreased the mean particle siqe of tungsten oxide powders decreased whereas agglomerationsize increased. The optimum concentration of Span 80 was 8 percent by volume, and the optimum stirring speed in the emulsion formation was 5000 rpm in order to obtain fine and well dispersed $WO_3$ powders.