Multiwalled　carbon　nanotubes　coated　with　SnO2　layers　of　different　thickness　were　prepared　by　a　simple　wet-chemical　method.　The　samples　have　been　characterized　by　X-ray　diffraction　and　transmission　electron　microscopy.　The　thickness　of　the　coatings　can　be　easily　controlled　by　changing　the　synthesis　conditions,　such　as　pH　value　of　the　solution　and　hydrolysis　time.　The　smoothness　and　uniformity　of　the　SnO2　layers　were　greatly　influenced　by　the　addition　of　thioglycolic　acid,　which　was　used　as　connecter.　The　samples　prepared　by　using　thioglycolic　acid　showed　very　smooth　and　uniform　coating　layers,　without　cracks　and　broken　segments.　The　growth　behavior　of　the　coating　layer　is　also　discussed.　(C)　2008　Published　by　Elsevier　B.V.