$TiO_2$ nanotubes were formed on Ti by anodizing in 1 M $H_3PO_4$ + 0.3 M HF and 0.1 M $NH_4F$ + 2% $H_2O$ in ethylene glycol, and their surface and cross-sectional morphologies were observed using FE-SEM as a function of anodizing time and applied voltage. The cross-section of the $TiO_2$ nanotubes was readily observed from the small pieces of nanotubes remaining near the scratch lines after scratching of the anodized surface. $TiO_2$ nanotubes was observed to grow faster and thicker in non-aqueous solution than in aqueous solution. Diameter of $TiO_2$ nanotubes was proportional to the applied voltage, irrespective of the type of the electrolyte, and it is recommended to use non-aqueous solutions for the preparation of larger diameter of $TiO_2$ nanotubes.