Chemical vapor deposition of $SnO_2$ on Pyrex glass substrate has been investigated using $SnCl_4$ and Oxygen at relatively low temperatures(300-500$^{circ}C$). The critical flow rate, which delineated the surface reaction controlled region from the mass transfer controlled region, was increased with deposition temperature. The apparent activation energy obtained in surface reaction controlled region was about 6Kcal/mole. The results show that deposition rate, electrical conductivity and transmittance were affected mainly by partial pressure of $SnCl_4$, but little by partial pressure f oxygen. The % transmission of 5000A-thick $SnO_2$ film was about 90% in visible spectrum region and sheet resistance was varied in 0.1-10${Omega}$ per square shaped portion of the outer surface of the oxide.