Fluorine doped tin oxide (FTO) thin films have been prepared by spray pyrolysis technique with no further annealing. Films with 2.5% of fluorine grown at 400 °C present a single phase and exhibit a tetragonal structure with lattice parameters a = 4.687 Å and c = 3.160 Å. Scanning electron micrographs showed homogeneous surfaces with average grain size around 190 nm. The films are transparent in the visible zone and exhibit a high reflectance in the near infrared region. The best electrical resistivity was 6.3 × 10-4 Ω cm for FTO with 2.5% of fluorine. The ratio of transmittance in the visible to the sheet resistance are in the 0.57 × 10-2–1.96 × 10-2 Ω-1 range.