Sn-filled $Co_8Sb_{24}$ skutterudites were synthesized by the encapsulated induction melting process. Single ${delta}-phase$ was successfully obtained by subsequent annealing and confirmed by X-ray diffraction analysis. Temperature dependences of Seebeck coefficient, electrical resistivity and thermal conductivity were examined from 300 K to 700 K. The positive Seebeck coefficient confirmed the p-type conductivity of the Sn-filled $Co_8Sb_{24}$. Electrical resistivity increased with increasing temperature, which shows that the Sn-filled $Co_8Sb_{24}$ skutterudite is a highly degenerate semiconductor. Thermal conductivity was reduced by Sn-filling because the filler atoms acted as phonon scattering centers in the skutterudite lattice. Thermoelectric figure of merit was enhanced by Sn filling and its optimum filling content was considered to be $z{leq}0.5$ in the $Sn_zCo_8Sb_{24}$ system.