In the present study of IGC (Inert Gas Condensation) evaporation-condensation processing study, the effects of IGC convection gas on the crystallographic structure, size and shape of tin oxide nanoparticles were investigated. In addition, the phase transformation of tin oxide nanoparticles was studied after heat treatment. IGC processing was conducted at 1000℃ for 1 hr. The mixture gas of oxygen and helium was used as a convection gas. Metastable tetragonal SnO nanoparticles were obtained at a lower convection gas pressure, whereas amorphous tin oxide nanoparticles were obtained at a higher one. The formation of amorphous phase could be explained by the rapid quenching of the vaporized atoms. The resultant nanoparticles size was about 10 nm with a rounded shape. The tin oxide nanoparticles prepared by IGC were almost transformed to the stable tetragonal SnO₂ after heat treatment.