Transparent conducting n-type SnO_2 semiconductor films were fabricated by employing an inexpensive,simplified spray ultrasonic technique using an ultrasonic generator at deferent substrate temperatures(300, 350, 400,450 and 500℃). The structural studies reveal that the SnO_2 films are polycrystalline at 350, 400, 450, 500℃ with preferential orientation along the(200) and(101) planes, and amorphous at 300℃. The crystallite size of the films was found to be in the range of 20.9–72.2 nm. The optical transmittance in the visible range and the optical band gap are 80% and 3.9 e V respectively. The films thicknesses were varied between 466 and 1840 nm. The resistivity was found between 1.6 and 4102 cm. This simplified ultrasonic spray technique may be considered as a promising alternative to a conventional spray for the massive production of economic SnO_2 films for solar cells,sensors and opto-electronic applications. Transparent conducting n-type SnO 2 semiconductor films were fabricated by employing an inexpensive, simplified spray ultrasonic technique using an ultrasonic generator at deferent substrate temperatures (300, 350, 400, 450 and 500 ° C.). The structural studies reveal that the SnO 2 films are polycrystalline at 350 , 400, 450, 500 ° C with preferential orientation along the (200) and (101) planes, and amorphous at 300 ° C. The crystallite size of the films was found to be in the range of 20.9-72.2 nm. The optical transmittance in The visible range and the optical band gap are 80% and 3.9 e V respectively. The films thicknesses were varied between 466 and 1840 nm. The resistivity was found between 1.6 and 4102 cm. This simplified ultrasonic spray technique may be considered as a promising alternative to a conventional spray for the massive production of economic SnO 2 films for solar cells, sensors and opto-electronic applications.