Tin oxide$(SnO_2)$ thin films were prepared on glass substrate by Plasma Enhanced Chemical Vapor Deposition (PECVD) method. $SnO_2$ thin films were prepared using gas mixture of dibutyltin diacetate as a precursor and oxygen as an oxidant at 275, 325, 375, $425^{circ}C$, respectively as a function of deposition temperature. The XRD peaks corresponded to those of polycrystalline $SnO_2$, which is in the tetragonal system with a rutil-type structure. As the deposition temperature increased, the texture plane of $SnO_2$ changed from (200) plane to denser (211) and (110) planes. Lower deposition temperature and shorter deposition time led to decreasing surface roughness and electrical resistivity of the formed thin films at $325sim425^{circ}C$. The properties of $SnO_2$ films were critically affected by deposition temperature and time.?????????琠??捲?瑩潮