SnO nanosheets were prepared at room temperature through a reaction between an aqueous solution of $SnCl_2$, $N_2F_4$, and NaOH and were converted into $SnO_2$ nanosheets without a morphological change. The SnO nanosheets were formed through a dissolution-recrystallization mechanism. Uniform and well-dispersed SnO nanosheets with the round-shape morphology were attained when the solution was treated by ultrasonic sound immediately after the addition of NaOH. The $SnO_2$ nanosheets prepared by means of solution reduction under the ultrasonic treatment, and subsequent oxidation at $600^{circ}C$ showed a high level of gas sensitivity to $C_2H_5OH$ and $CH_3COCH_3$.