Transparent electrically conducting SnO₂ films were prepared by the chemical vapour deposition technique. The films were deposited at substrate temperatures of 400, 450 and 500 degrees C by stannous chloride oxidation. The optical absorption studies, using unpolarised light, indicated that the deposition temperature is an important parameter influencing the optical properties of the films. The absorption edge for the films occurs at about 3.7 eV. The films also indicated direct transitions at about 3.95 eV and indirect transitions at about 3.27 eV.