In this study, B and Y doped SnO2 thin films were prepared by sol-gel spin coating method. The structural, electrical and optical properties of doped SnO2 were investigated as a function of B and Y doping content. From XRD analysis, it was seen that the films had hetero-phase structure with cubic, orthorhombic, tetragonal and (111) cubic phase was the most striking phase for B and Y doped films, except for 7 at. % Y doped SnO2 films. It was seen from electrical measurement that sheet resistance values increased with B and Y doping content. The optical properties of films were extensively investigated as a function of B and Y doping content. And it was found that the optical transmittance, reflectance, extinction coefficient, refractive index, band gap and Urbach energy values depended on B and Y doping concentration. Also, it was observed that B doped films had the better structural, electrical and optical properties than Y doped films.