Tin Oxide (SnO2) nanoparticles were synthesized by the wet chemical method. The synthesized nanoparticles were characterized by X-ray diffraction analysis (XRD), scanning electron microscopy (SEM), UV analysis and dielectric studies. The crystalline nature and particle size of the samples were characterized by Powder X-ray diffraction analysis (XRD). The morphology was confirmed by scanning electron microscopy (SEM) analysis. The optical properties were obtained from UVVis absorption spectrum. Dielectric studies were carried out for the pelletized SnO2 nanoparticles. The variation of the dielectric constant and dielectric loss were studied. The dielectric constants of the SnO2 nanoparticles are high at low frequencies, and decrease rapidly when the frequency is increased.