Tin oxide exists in two forms of stannous oxide/tin monoxide (SnO) and stannic oxide/tin dioxide (SnO2). There are few reports on its formation of single phase and/or growth of epitaxial/oriented thin film. The SnO films are deposited at low RF power using RF magnetron sputtering in this study. Then, annealing is applied to improve the properties of SnO films. Increasing the annealing temperature results in the coexistence of orthorhombic SnO and tetragonal SnO2. At a higher annealing temperature or lower gas flow rate of nitrogen, the tin oxide films show lower surface roughness and higher visible transmission.