We have synthesized the belt-like structures of tin oxide (SnO2) by carrying out the thermal evaporation of solid Sn powders. We have analyzed the samples with scanning electron microscopy, X-ray diffraction, transmission electron microscopy and photoluminescence (PL). The obtained nanobelts were single crystalline with a tetragonal rutile structure. PL spectrum exhibited the visible light emission. We have discussed the possible growth mechanisms.