Thin films of tin (Sn) of varying thicknesses have been deposited on glass substrates in a vacuum. After annealing, thin films of tin were heated in an air forms tin oxide (SnO2) films. The electrical resistances as well as conductivity of the films have been measured. The electrical resistance and conductivity are the functions of thickness and temperature of films. SnO2 thin films show effect of annealing temperature and thickness. The activation energy has been calculated as function of thickness for low and high temperature regions. From energy of activation, conduction mechanisms have been predicted.