The effects of oxygen ion bombardment on tin oxide films during ion beam sputtering of SnO2 targets at room temperature have been systematically investigated with the variation in oxygen ion beam energy in the range of 0-150 eV directed onto the growing film. The results have been compared with those of ion beam sputtering of SnO2 targets without oxygen ion be:un bombardment. Chemical, compositional and structural analyses have been performed on these films. The results indicate that, by the use of oxygen ion-beams with low energy in ion beam sputtering of SnO2 targets, stoichiometric and crystalline stannic oxide films can be obtained on Si(100) substrates at room temperature and that the crystallographic structure and the phase of the films are functions of the energy of the oxygen ion beam.