Nano-sized SnO2 particles have been synthesized using sol-gel method. For this purpose, hydro-alcoholic solution consisting of SnCl4 center dot 5H2O, citric acid, and ethylene glycol (Et.G) are used as initial materials. The tin oxide powder obtained at different Et.G/Et ratios is characterized using powder x-ray diffraction (XRD) and transmission electron microscope (TEM) spectroscopic techniques. The results show that their structural depend strongly on Et.G/Et ratio. The XRD patterns show SnO2-cassiterite phase in the nanopowders and the preferred orientation of the powder along (101) plane prevails upto Et.G/Et = 1 ratio, which shifts to (110) plane for Et.G/Et = 2 ratio. TEM investigation revealed that the average particle size is in the range of 20 to 32 nm. Electron diffraction pattern of nanopowders obtained at different Et.G/Et ratios shows that distribution of spherical particles increase and crystallite size those reduces with an increase in Et.G/Et ratio from .5to 2 due to the effect of ethylene glycol as polymerizing agent in sol-gel process. The possible explanation for this is given in the present investigation.