Ni 8 wt.%-doped tin oxide ($SnO_2$) thick films were fabricated into gas sensors by the method of screen printing onto alumina substrates. The particle size of $SnO_2$ was controlled by changing the ball-mill time between 0~120 h. The structural and morphological properties of these thick films were investigated using X-ray diffraction and scanning electron microscopy. The structural properties of $SnO_2$ powders showed a tetragonal phase with (110) dominant orientation. The particle size of the $SnO_2$:Ni powders after ball-mill of 120 h was about 0.05 ${mu}m$. The gas sensitivity (S = Rg/Ra) to 5 ppm $CH_4$ gas and $CH_3CH_2CH_3$ gas was measured at room temperature by comparing the resistance in air (Ra) with that of the target gases (Rg). The sensitivity of the $SnO_2$ gas sensors was enhanced by increasing the ball-mill time. There was an association between the sensitivity of both the $CH_4$ gas and the $CH_3CH_2CH_3$ gas and the particle size of the $SnO_2$. $SnO_2$ gas sensors prepared by 72 h ball-mill showed a sensitivity of about 13 to 5 ppm $CH_4$ gas and $CH_3CH_2CH_3$ gas. The response time of the $SnO_2$:Ni gas sensors to the $CH_4$ gas was about 20 seconds.