The samples have been prepared in the form of pellets of SnO2 nanoparticles and synthesized via the liquid-phase co-precipitation technique. The ac electrical conductivity of samples is found to be frequency dependent. The dielectric constant increases with temperature and decreases with frequency of applied field. The semiconducting behavior of SnO2 nanoparticles have been studied from I-V characteristics. The characterization of samples has been studied by XRD, FESEM, UV-spectra and TG-DTA plot