Transparent conductive films of single wall carbon nanotube (SWCNT) were prepared by spray coating method. The effect of acid treatment on the SWCNT films was investigated. The field emission scanning electron microscope (FESEM) shows that acid treatment can remove dispersing agent. The electrical and optical properties of acid-treated films were enhanced compared with those of as deposited SWCNT films. Nitric acid ($HNO_3$), sulfuric acid ($H_2SO_4$), nitric acid:sulfuric acid (3:1) were used for post treatment. Although all solutions reduced sheet resistance of CNT films, nitric acid can improve electrical characteristics efficiently. During acid treatment, transmittance was increased continuously with time. But the sheet resistance was decreased for the first 20 minutes and then increased again. Post-treated SWCNT films were transparent (85%) in the visible range with sheet resistance of about $162{Omega}/sq$. In this paper we discuss simple fabrication, which is suitable for different types of large-scale substrates and simple processes to improve properties of SWCNT films.