W incorporated tin oxide (TO) thin films were grown via spray pyrolysis with various tungsten contents. The films were observed to be polycrystalline tetragonal crystal nature with (301) and (211) preferential planes. From EDX analysis, it was seen the tungsten concentrations in the TO films were slightly higher than ones in the starting solutions. Polyhedron-like and small rod like grains were observed in the SEM images. 3 at % W doped tin oxide film has minimum sheet resistance (44.67 Ohm) and resistivity (3.685 x 10(-3) Ohm cm) values and maximum figure of merit (75.74 x 10(-5) Ohm(-1)) value. The optical band gap (E (g) ) of pure film raised from 3.84 to 3.91 eV with 3 at % W contribution level.