The $SnO_{2}$ thin film sensors were fabricated by a thermal oxidation method. $SnO_{2}$ thin film sensors were treated in $N_{2}$ atmosphere. The sensors with $O_{2}$ treatment after $N_{2}$ treatment showed 70 % sensitivity for 1 ppm $H_{2}S$ gas, which is higher than the sensors with only $O_{2}$ treatment. The Ni metal was evaporated on Sn thin film on the $Al_{2}O_{3}$ substrate. And the sensor was heated to grow the Sn nanowire in the tube furnace with $N_{2}$ atmosphere. Sn nanowire was thermally oxidized in $O_{2}$ environments. The sensitivity of $SnO_{2}$ nanowire sensor was measured at 500 ppb $H_{2}S$ gas. The selectivity of $SnO_{2}$ nanowire sensor compared with thin film and thick film $SnO_{2}$ was measured for $H_{2}S$, CO, and $NH_{3}$ in this study.