Tin oxide (SnO2) nanofibers are successfully prepared by electrospinning homogeneous viscous solutions of tin acetate in polyvinyl alcohol (PVA) in the ratios of 20:80, 25:75 and 30:70 (by weight). The electrospinning is carried out by applying a DC voltage of 7 kV to the tip of a syringe and maintaining the tip to collector distance (TCD) of 7 cm, i.e. at DC electric field of 1 kV.cm(-1). The electrospun nanofibers are calcined at 1000 degrees C for 2 h. Both as spun and heat treated nanofibers are characterized by X-ray diffraction (XRD), scanning electron microscopy (SEM), thermogravimetric analysis (TGA), etc. The specific surface area of the as spun nanofibers is 110 m(2).g(-1). TGA of nanofibers indicates complete decomposition of the organics at 550 degrees C. XRD analysis of calcined nanofibers confirms the formation of pure tin oxide. SEM study shows cylindrical fibers with diameter in the range of 20-200 nm with aspect ratio >1000. In general, average diameter of the green fibers decreases with the decrease of PVA concentration or increase of tin acetate concentration.