• Tin based conducting oxide material is prepared using the starting material Tin (II)Chloride. • The molar ratio of the material varies from 0.1 M to 0.5 M by dissolving in isoproponal and a few drops of Hydrochloric Acid (HCl) for fine dissolution. • The material crystallinity and grain size has been improved while the prepared SnO 2 substrates were annealed. • The morphological study reveals that the grain size and stoichiometric of the prepared material increases when the molar concentration increases with annealing temperature. EDX studies authenticate the presence of required elements (Sn = 85.75 % & O = 11.31 %) and after annealing it shows the elimination of unwanted elements. The optical band gap values are increased from 3.71 eV to 3.75 eV for with and without samples due to quantum confinement effect. Hall Effect studies shows that after annealing the resistivity will be decreased in the order of 10 -3 Ω cm. • FTIR analysis was used to compare the bending and stretching vibrations of the functional groups associated with the O-sn-O bond for both annealed and non-annealed samples. In the present investigation, we are focused on the preparation of Tin based conducting oxide material. The starting material used is Tin (II)Chloride. The molar ratio of the material varies from 0.1 M to 0.5 M by dissolving in isoproponal and a few drops of Hydrochloric Acid (HCl) for fine dissolution. The well-clean Micro slides were coated using the Nebulizer Spray Pyrolysis (NSP) process at a deposition temperature of 350 °C ± 10 °C and annealed at 300 °C for three hours. The structural, optical, electrical, thickness, functional, and morphological studies are validated with and without annealing. The material crystallinity and grain size has been improved while the prepared SnO 2 substrates were annealed. The morphological study reveals that the grain size and stoichiometric of the prepared material increases when the molar concentration increases with annealing temperature. EDX studies authenticate the presence of required elements (Sn = 85.75 %& O = 11.31 %) and after annealing it shows the elimination of unwanted elements. FTIR analysis was used to compare the bending and stretching vibrations of the functional groups associated with the O-sn-O bond for both annealed and non-annealed samples. The optical band gap values are increased from 3.71 eV to 3.75 eV for with and without samples due to quantum confinement effect. Hall Effect studies shows that after annealing the resistivity will be decreased in the order of 10 -3 Ω cm.