Tin (II) oxide based nanostructure thin films were synthesized using thermal oxidation of pure tin metal on glass substrates. To investigate the effect of thermal oxidation temperature and time on LPG sensing performance of thin films, it was carried at various oxidation temperatures 500, 600, 700, 800, 900 and 1000 °C with oxidation time of 30, 60, 90, 120, 160 and 190 s respectively. These sensors were tested for 100 ppm concentration of LPG. Thin films synthesized at oxidation temperature of 800 °C and oxidation time of 120 s exhibit highest response (% Sf = 5 x 103) at operating temperature of 120 °C. The sensors were found to be extremely stable and repeatable with a response and recovery time of 29 and 84 s.