Abstract: A new vacuum deposition method for the preparation of SnO₂ gas sensor element was describcd. Sn was first deposited directly on the surface of a hollow ceramic cylinder, the metallic tin on the cylinder was afterwards oxidized into SnO₂· Pd powder,used as catalyst, was coated on the surface of SnO₂ and a heater was placed in the hollow part of the cylinder. The SnO₂ gas sensor element thus obtained show a good sensitivity to reducible gases such as H₂, C₂H₅OH etc.