Tin oxide (SnO2) nanofibers are successfully prepared by electrospinning homogeneous viscous solutions of tin acetate in polyvinyl alcohol (PVA) in the ratios of 20:80, 25:75 and 30:70 (by weight). The electrospinning is carried out by applying a DC voltage of 7 kV to the tip of a syringe and maintaining the tip to collector distance (TCD) of 7 cm, i.e. at DC electric field of 1 kV.cm−1. The electrospun nanofibers are calcined at 1000°C for 2 h. Both as spun and heat treated nanofibers are characterized by X-ray diffraction (XRD), scanning electron microscopy (SEM), thermogravimetric analysis (TGA), etc. The specific surface area of the as spun nanofibers is 110 m2.g−1. TGA of nanofibers indicates complete decomposition of the organics at 550°C. XRD analysis of calcined nanofibers confirms the formation of pure tin oxide. SEM study shows cylindrical fibers with diameter in the range of 20-200 nm with aspect ratio >1000. In general, average diameter of the green fibers decreases with the decrease of PVA concentration or increase of tin acetate concentration.