Films of tin oxide doped with F (SnO2:F) have been deposited on soda-lime glass substrates at Ts = 525 C by the spray pyrolysis technique. In this study, fluorine doped tin oxide films with different F concentration ([F]/[Sn]) in the starting solution was varied from 0 to 80 wt.%) were prepared. These films were confirmed to show the high crystallinity corresponding to the preferred orientation of (200) by X-ray diffraction technique. The lowest sheet resistance value, around 8 Ω/□, was obtained using a [F]/[Sn] ratio of 5 wt.% in starting solution. The optical transmittance was about 84% in visible range for the optimum film.