Tin oxide deposition was performed by focused argon ion laser irradiation in a tin tetrachloride gas atmosphere. Etching of gallium arsenide and tin oxide deposition were observed in a single scan of a laser beam under specific conditions. The center of the irradiated area was etched and then covered with deposit. Density ratio of 0/Sn obtained from the deposit by AES measurements was about 1.4 - 1.6. Additional hydrogen gas in ambient SnCl4 gas reduced both tin oxide deposition and gallium arsenide etching. Deposition, at first, occurred at the outer side of the irradiated area and gallium arsenide etching occurred at the center of it. The amount of deposit depends on beam dwell time. Additional oxygen in ambient SnCl4 gas improved deposited film quality: the deposited film with additional oxygen proved to be tin dioxide, which is an conductor.