In this research, we report the preparation and characterization of SnO2 thin films preparation by the Ultrasonic Spray Pyrolysis technique using different fluorine content dissolved in ethanol as precursor solution, for its possible application as TCO´s. The structural, optical and electric properties of synthesized SnO2:F films have been characterized by X-ray Diffraction (XRD), Profilometer, UV–Vis-NIR spectroscopy and electrical measurements by Hall Effect. Also structural changes were studied by X-ray diffraction. The main results show that the electrical resistivity of the films decreased with the fluorine content. The best electro-optical properties (electrical resistivity of 4.14x10?4 ?-cm and average transmittance of 80 %) were achieved in a fluorine content in relative with tin of about 0.52. Furthermore, a systematic change was observed in the intensity of the lines of the diffraction maxima of X-rays in function of fluorine content.