Titanium dioxide (TiO2) sol was prepared using tetrabutyl titanate as a precursor via an acid catalyzed sol-gel process. Investigation of the effects of acid content and annealing on the properties of nanostructured TiO2 materials. The influence of acid content on the sol density, viscosity, stability and particle size were studied and based on the kinematic viscosity data, Gibbs energies of activation for viscous flow (ΔG*) were also calculated. Furthermore, the prepared samples were characterized using X-ray diffraction (XRD), Fourier transform infrared (FTIR) spectroscopy, scanning electron microscopy (SEM), energy dispersive spectrometer (EDS) and ultraviolet-visible (UV-Vis) spectrophotometer. The results showed that the increase of acid content nearly had no obvious influence on the chemical structure of TiO2 sol. With the increase of annealing temperature, titanium dioxide changes from amorphous phase to crystalline phase, anatase coexists with rutile at 600 °C, sample absorbance increases, and the edge of UV-Vis spectra shows red shift. Ti-O-Ti bond is the main structure of TiO2 sol, and the formed TiO2 molecule has linear structure.