Relationships between the electrical resistivity and the growth characteristic of $SnO_2$ thin films were investigated. $SnO_2$ thin films with thickness from 64 nm to 91 nm were made by controlling the RF deposition energy from 80 to 150 W. These $SnO_2$ thin films were annealed at $200^{circ}C{sim}700^{circ}C$ temperature range of $100^{circ}C$ interval in the $O_2$ gas condition. After annealing treatments, the microstructures of the $SnO_2$ thin films were changed mixed structure(amorphous & crystalline) to lamina columnar crystalline structure. Both the film thickness and the grain size were increased with increasing the local crystallization of $SnO_2$ microstructure of thin films by annealing treatment. Their electrical resistivity increased up to the annealing temperature of $400^{circ}C$, and then slowly decreased.