The measurement of specific gases is based on the reversible conductivity change of sensing materials in semiconductor type gas sensors. For an application as gas sensors of high sensitivity, porous $SnO_2$ films have been fabricated by anodizing of pure Sn foil in oxalic acid and characteristics of anodic tin oxide films have been investigated. Pore diameter and distribution were dependent on process conditions such as electrolyte concentration, applied voltage, anodizing temperature, and time. Characteristics of anodic films were explained with current density-time curves.