Size-controllable tin oxide nanoparticles are prepared by heating ethylene glycol solutions containing SnCl2 at atmospheric pressure. The particles were characterized by means of transmission electron microscopic (TEM), X-ray diffraction (XRD) studies. TEM micrographs show that the obtained material are spherical nanoparticles, the size and size distribution of which depends on the initial experimental conditions of pH value, reaction time, water concentration, and tin precursor concentration. The XRD pattern result shows that the obtained powder is SnO2 with tetragonal crystalline structure. On the basis of UV/vis and FTIR characterization, the formation mechanism of SnO2 nanoparticles is deduced. Moreover, the SnO2 nanoparticles were employed to synthesize carbon-supported PtSnO2 catalyst, and it exhibits surprisingly high promoting catalytic activity for ethanol electrooxidation.