A　modified　technique　was　developed　by　electron　beam　irradiation　to　prepare　tin　dioxide　(SnO(2))　nanocrystals　using　the　sol-gel　method.　SnO(2)　nanoparticles　were　radiated　under　a　1,400　KGy　dose.　The　morphology　and　microstructure　of　the　SnO(2)　nanocrystals　were　investigated　by　X-ray　diffraction,　high-resolution　transmission　electron　microscopy　(HRTEM),　and　Raman　spectroscopy.　The　results　indicate　that　the　irradiated　SnO(2)　nanoparticles　have　better　crystallinity　than　unirradiated　SnO(2)　nanoparticles,　and　the　resulting　nanocrystals　have　a　tetragonal　rutile　crystalline　structure.　The　HRTEM　image　proves　that　the　average　grain　size　is　about　4　nm,　and　the　clear　lattice　fringes　indicate　the　improvement　of　SnO(2)　nanocrystals　after　irradiation.　The　Raman　spectrum　shows　that　there　are　new　peaks　at　535　cm(-1)　and　691　cm(-1).　The　optical　properties　of　SnO(2)　nanoparticles　were　characterized　by　ultraviolet-visible　(UV-vis)　and　photoluminescence　spectrophotometers.　The　band　gap　energy　of　the　irradiated　SnO(2)　was　3.29　eV　smaller　than　that　of　the　unirradiated　SnO(2)　due　to　size　effects　and　some　defects　of　SnO(2)　nanocrystals.　This　work　provides　a　novel　approach　for　the　improvement　of　SnO(2)　nanocrystals.　The　optical　properties　of　the　irradiated　SnO(2)　nanomaterials　are　also　expected　to　improve.