Tin oxide (SnO2) films were deposited by r. f. (Radio Frequency) magnetron reactive sputtering and subsequently annealed at 900°C. The effect of deposition parameters and Pt catalyst content on phases and gas sensitivity of the SnO2 films were investigated. It was shown that the amorphous phase disappeared, polycrystalline SnO2 formed after heat treatment, and the crystallinity of SnO2 reduced with decreasing oxygen flow rate. The gas sensitivity of tin oxide films deposited at 50 sccm was consistently higher than that of 25 sccm and invariably increased with the CO concentration. The sensitivity of Pt doped SnO2 films was, however, much superior to that of undoped samples. In addition, the sensitivity consistently decreased with the amount of Pt.