SnO2/multiwalled carbon nanotubes (MWNTs) have been studied as gas sensing materials. Compared with pure SnO2, SnO2/MWNTs exhibit improved ethanol sensing properties such as higher sensitivity and quicker response/recovery at 300℃. The sensitivity is 35, 65, 166 and 243 to 500, 1000, 2000 and 3000 ppm ethanol, respectively. The response time is about 1 s, and the recovery time is about 5 s. The sensing improvement is explained in terms of the appropriate basal resistance and enhanced signal transfer brought by MWNTs.