[10] YSZ, respectively. These results are reconfirmed by cross-section HRTEM. All the SnO2 films exhibited a similar electrical resistivity of ~2 x 10-2 Ω㎝ and the average transmittance of 78% in the visible range and thus the electrical and optical properties were not noticeably changed with film orientation and phase. The gas sensing properties were measured using the flow type sensing equipment. The H2, CO, and ethanol gas sensing properties were determined by measuring the changes in electric resistance between sample gas and pure air. Most films exhibited the maximum gas response at 350℃ and poly crystalline rutile SnO2, which is deposited on (111) YSZ substrate exhibited the highest gas response and the sensitivity of (100) O-SnO2 is 3 times higher than (110) O-SnO2toward H2 gas.