Tin oxide thin films were prepared on borosilicate glass by rf reactive sputtering at different deposition powers, process pressures and substrate temperatures. The ratio of oxygen/argon gas flow was fixed as 10 sccm / 60 sccm in this study. The structural, electrical and optical properties were examined by the design of experiment to evaluate the optimized processing conditions. The Taguchi method was used in this study. The films were characterized by X-ray diffraction, UV-Vis spectrometer, Hall effect measurements and atomic force microscope. Tin oxide thin films exhibited three types of crystal structures, namely, amorphous, SnO and $SnO_2$. In the case of amorphous thin films the optical band gap was widely spread from 2.30 to 3.36 eV and showed n-type conductivity. While the SnO thin films had an optical band gap of 2.24-2.49 eV and revealed p-type conductivity, the $SnO_2$ thin films showed an optical band gap of 3.33-3.63 eV and n-type conductivity. Among the three process parameters, the plasma power had the most impact on changing the structural, electrical and optical properties of the tin oxide thin films. It was also found that the grain size of the tin oxide thin films was dependent on the substrate temperature. However, the substrate temperature has very little effect on electrical and optical properties.