Highly transparent and conducting SnO 2 thin films have been deposited by spray pyrolysis using SnCl 2 and SnCl 4 as precursor solutions and NH 4F and HF as sources of the doping impurities. The role of various deposition parameters has been studied in detail and the optimum preparation conditions were obtained. A comparative study showed that the samples prepared using SnCl 2 as the precursor solution and HF as the source of the doping impurities, present lower values of resistivity than those obtained from a precursor solution of SnCl 4 and NH 4F as doping solution. SnO 2 films with resistivities of about 2.5 × 10 −4 ω cm and transmittance greater than 90% were obtained in this work. X-ray diffraction measurements indicated that the SnO 2 films, prepared from SnCl 4, present a preferential growth along the (200) direction whereas the samples prepared from SnCl 2 present a tendency to grow preferentially along the (101), (211) and (301) directions.