SnO2 thin films on three different kinds of substrates (sapphire, alumina, and Si with 1000 Å-thin oxide layer) were grown by a reactive r.f. magnetron sputter method. Epitaxial SnO2 thin film without an apparent grain structure but with high dislocation density along lateral direction to substrate was grown on a sapphire substrate. The microstructure of the thin film was investigated, using the 3C2 beam line from a Pohang Light Source (PLS) consisting of a 2-GeV electron accelerator, 4 circle X-ray diffractometer, and AFM. It was confirmed that the thin film grew epitaxially on the sapphire substrate with variants structure. A large defect density was exhibited on the surface of the epitaxial thin film, which is related to sorption sites reacted with the gas. SnO2 films on the polished alumina and Si substrate showed poly-crystalline structure of tetragonal structure, low resistance of about 10 Ω, and good optical transmittance. An epitaxial SnO2 thin film exhibited the highest sensitivity to combustible gases and a particular sensitivity of 95% to alcohol at 2000 ppm and 350°C. The sensor also showed a good stability with small baseline drift and short reaction times of about 5 seconds, respectively. This experiment confirms substrate effects on characteristics of an SnO2 thin film plus the potential for the application of epitaxial SnO2 film in the production of stable gas sensors.