TIN DIOXIDE (SNO2) IS AN N-TYPE BROAD-BAND GAP (3.6 EV) OXIDE SEMICONDUCTOR WITH HIGH CHEMICAL AND MECHANICAL STABILITIES. SNO2, WHICH HAS OUTSTANDING ELECTRICAL, OPTICAL, CATALYTIC AND ELECTROCHEMICAL PROPERTIES, IS A VERSATILE MATERIAL AND IS WIDELY USED AS THE MOST ATTRACTIVE MATERIAL FOR GAS SENSOR APPLICATIONS, SUCH AS SOLAR CELLS, OPTOELECTRONIC DEVICES, ELECTRODES AND PHOTOCATALYTIC MATERIALS. ADDITIONALLY, SNO2 IS A KEY COMPONENT IN RECHARGEABLE LI BATTERIES. THE FAVORABLE PROPERTIES OF TIN DIOXIDE FOR THESE APPLICATIONS DEPEND ON PARTICLE SIZE, SHAPE, AND DIMENSIONALITY. SYNTHESIS OF THIS MATTER AT THE NANOSCALE CAN PROVIDE NEW OPPORTUNITIES TO EXPLORE CHANGES IN THE PHYSICAL PROPERTIES OF THE SEMICONDUCTOR. CONDUCTIVITY AND OPTICAL PROPERTIES OF SNO2 NANO-CRYSTALS LARGELY DEPEND ON THE SIZE AND SHAPE OF NANO CRYSTALS [1.2]. THE AIM OF THIS RESEARCH IS TO PREPARE NANOPARTICLES OF TIN OXIDE (IV) FROM SNCL2. IN THIS RESEARCH PRODUCTS WERE OBTAINED IN AN ALKALINE SOLUTION OF SODIUM HYDROXIDE BY PRECIPITATION AND CALCINATION AT DIFFERENT TEMPERATURES, THE PARTICLES DIAMETER WAS OBTAINED BYX-RAY DIFFRACTIONS (XRD) AND TRANSMISSION ELECTRON MICROSCOPY (TEM). FOURIER TRANSFORM INFRARED SPECTROSCOPY (FT-IR) WAS ALSO USED TO CHARACTERIZE THE OUTPUT SAMPLES. THE INCREASE IN THE TEMPERATURE OF CALCINATION RESULTED IN THE CRYSTAL GROWTH AND THE DIAMETER OF NANOPARTICLES. THE MORPHOLOGY OF NANOPARTICLES WAS SPHERE [3].