Undoped and tin (Sn) doped ZnO films have been deposited by sol gel spin coating method. The Sn/Zn nominal volume ratio was 1, 3 and 5% in the solution. The effect of Sn incorporation on structural and electro-optical properties of ZnO films was investigated. All the films have polycrystalline structure, with a preferential growth along the ZnO (002) plane. The crystallite size was calculated using a well-known Scherrer's formula and found to be in the range of 26-16 nm. X-ray diffraction patterns of the films showed that Sn incorporation leads to substantial changes in the structural characteristics of ZnO films. The SEM measurements showed that the surface morphology of the films was affected from the Sn incorporation. The highest average optical transmittance value in the visible region was belonging to the undoped ZnO film. The optical band gap and Urbach energy values of these films were determined. The absorption edge shifted to the lower energy depending on the Sn dopant. The shift of absorption edge is associated with shrinkage effect. The electrical conductivity of the ZnO film enhanced with the Sn dopant. From the temperature dependence of conductivity measurements, the activation energy of ZnO film increased with Sn incorporation. (C) 2010 Elsevier B.V. All rights reserved.