SnO2 powder was prepared by soft chemical method. The Structure and Morphological characteristics of SnO2 powder was analyzed by X-Ray Diffraction (XRD), Atomic Force Microscopy (AFM), UV, FTIR and Scanning Electron Microscopy (SEM) techniques. Its gas sensing properties are analyzed towards toxic gas at ppm level. Sensitivity of a SnO2 oxide based sensor towards an analyte gas can be enhanced by using the metals in different geometries viz, thick film. The gas sensing properties were studied towards reducing gas like ethanol and it is observed that SnO2 shows high response to ethanol at relatively lower operating temperature. The SnO2 nanomaterial shows better sensitivity towards ethanol at an operating temperature 2500C. Ethanol vapour has been one of the most extensively studied gases for metal oxide gas sensors.