Tin-dioxide (SnO2) ultra-small nanorods (UNR) have been successfully synthesized using the novel micellar technique. From transmission electron microscopy, the average diameter and length of the UNRs are estimated to be 1.3 nm and 5.0 nm, respectively. The crystal structure of the SnO2 UNRs was found to be tetragonal from the glazing incidence x-ray diffraction. The optical band gap estimated from the absorption spectrum is blue-shifted by 1 eV from that of bulk (3.64 eV). The photoluminescence spectrum shows two groups of peaks each with several fine peaks, one in the wavelength range of 270 – 370 nm and the other in the range of 380 – 500 nm which are due to the strong quantum confinement effect.