Effects of substrate materials on the microstructure and the sensitivity of $SnO_2$thin film gas sensors have been studied. Various substrates were studied, such as oxidized silicon, sapphire, polished alumina, and unpolished alumina. It was observed that strong correlation exists between the electrical resistance and the CO gas sensitivity of the manufactured sensors and the surface roughness of $SnO_2$thin films, which in turn was related to the surface roughness of the original substrates. X$SnO_2$thin film gas sensor on unpolished alumina with the highest surface roughness showed the highest initial resistance and CO gas sensitivity. The transmission electron microscopy observation indicated that shape and size of the columnar microstructure of the thin films were not critically affected by the type of substrates.