In this work, tin oxide thin films have been prepared by Spray pyrolysis technique,using tin chloride over soda – lime glass. Structural and optical properties were studied under different conditions like substrate temperatures of 300, 350 and 400°C, and annealing in air at temperature 300°C for 1 hr. The films were characterized by XRD,SEM, AFM, and UV-VIS analysis. The optical spectra of the films were measured in the wavelength range of 300 –900 nm by UV-VIS Spectrometer device. The X-ray diffraction studies confirmed the films have the orthogonal structure at low substrate temperature change to a tetragonal structure at high substrate temperature. Films prepared with different substrate temperatures were correspond to preferential orientation along the plane (132) and (110) planes for structural orthogonal, tetragonal respectively. The grain size founded( 25.2-9.77nm) for different substrate temperatures range ( 300- 400°C) after annealing , from the (SEM) images the grain size values of the SnO2 thin films are found to be in the range of (32.3-24.2 nm) corresponding to the substrate temperature (350 and 400°C) after annealing and from the AFM the root mean square (RMS) values for the thin film at substrate temperature 350C was found to be 10.4 nm, the surface roughness 8.86 nm. The maximum value of transmittance was found to be 78 % around the wavelength of 900nm at substrate temperatures 300°C also have energy gap (2.9-3.4eV) at substrate temperatures range ( 300- 400°C) after annealing in air at temperature 300°C for 1 hr.