Abstract: Fluorine-doped conductive SnO₂ thin films with high transparency were prepared using spray pyrolysia method. Possessing high transparency and low resistivity, the thin films can be used as window materials in SIS solar cells, and back conductive materials in Cu₂S/CdS heterojunotion solar cells. The effects of technical parameters on the properties of the films were investigated. The optimum fabricating the transparent and conductive films was defined. When substrate temperature was 480℃ and fluorine concentration 1.5wt.%,the SnO₂ thin films possessed lower square resistance (8Ω/□) and higher transparency (at visible radiation more than 90%). Its merit factor 72×10^-3Ω^-1 (λ=550nm) proves it is of the advanced level of present days.