Tin oxide based thin films were deposited by the pyrosol process from methanol solutions of dibutyltindiacetate (DBTDA) and variable quantities of ammonium fluoride (NH 4 F). The optical and electrical characteristics of these films are closely linked to the film morphology (surface aspect and preferred orientation), which is strongly influenced by the chemical nature of the tin precursors. DBTDA precursor was chosen because of easy handling. The film crystallites do not present sharp edges which is an advantage for application as a transparent and conducting electrode in a device. When the ratio F/Sn is equal to 25at.% in the starting solution, the optical transmittance is between 78 and 95%, even for the thicker deposits (1.45μm) which exhibit a corresponding sheet resistance of 8.3 Ω/□.