Tin oxide (SnO2) nanofibers were fabricated by electrospinning technique and subsequent annealed at different temperatures. The structure, morphology and optical properties of the annealed samples were characterized by X-ray diffraction (XRD), Raman, scanning electron microscopy/energy dispersive spectroscopy (SEM/EDS), transmission electron microscopy (TEM), Fourier transformed infrared (FTIR),and optical absorption techniques. The phase of SnO2 of all samples is rutile (tetragonal), and at higher annealing temperatures, good crystallinity and lower absorption were obtained. Annealing of the samples at 600 degrees C caused the lower absorption and higher optical band gap, and the decrease of the absorption was probably because the fiber structure changed from solid to hollow structure. From PL spectra, it was observed that the SnO2 hollow nanofibers annealed at 600 degrees C revealed green emission at 530 nm.