Epitaxial SnO 2 thin films were grown on (110) (a-cut) and (100) (m-cut) sapphire substrates using plasma enhanced atomic layer deposition (PEALD) with dibutyltindiacetate (DBTDA) as a precursor. X-ray diffraction, X-ray pole figure, and high resolution TEM analyses revealed that SnO 2 film deposited on a-cut sapphire was (101) oriented with a small component of (200) orientation, and the (101) planes were slightly tilted due to the presence of (200) plane and/or twinning. SnO 2 film on m-cut sapphire was strongly (001) oriented with a small amount of the (301) orientation. The determined in-plane orientation relationships were [010]SnO 2 //[001]Al 2 O 3 and [101̄]SnO 2 //[1̄10]Al 2 O 3 (a-cut) and [010]SnO 2 //[001̄]Al 2 O 3 and [100]SnO 2 //[010]Al 2 O 3 (m-cut) consistent with the previous reports.