In order to achieve high conductivity and transmittance of transparent conducting oxide, Mg doped SnO₂ (Mg_xSn_1?xO₂) thin films have been fabricated and characterized to investigate their structural and optical properties. The Mg_xSn_1?xO₂ thin films have been deposited on glass substrate using aero-sole assisted chemical vapor deposition. The molar concentration of Mg contents was changed from 0 to 8 %. The confirmation of tetragonal structure and particle size (32–87 nm) of thin films was analyzed by X-ray diffraction. The surface roughness has been found to decrease with the increase of the dopant concentration as investigated by atomic force microscopy. The optical transmission increased from 54 to 78 % and the band gap of pure SnO₂ has been found to be 3.75 eV while it rises up to 3.88 eV with increasing Mg doping. The sheet resistance (R_s) of undoped SnO₂ is maximum which become lowest at 4 % Mg doped SnO₂.