Fine particles were modified with a thin film of SnO2 by using a barrel sputtering system that is a dry process. The conditions for the preparation of SnO2 were studied by reactive sputtering onto a glass plate substrate. The optimal conditions for the preparation of tetragonal SnO2 were identified as 60% partial oxygen pressure and 1.0 Pa total gas pressure with the substrate at room temperature. Under the optimized conditions, the surfaces of Al flake particles were modified with a thin film of SnO2. XRD and SEM/EDS analysis of the prepared samples showed that the Al particle surfaces were uniformly modified by a. thin film of SnO2 in all cases. The film thicknesses were 80, 130, and 180 nm at RF outputs of 195, 350, and 490 W. These measured thicknesses coincided with the values estimated from the interference colors of the samples.