A polyaniline (PANI)/tin oxide (SnO2) composite for a CO sensor was fabricated using a composite film composed of SnO2 nanoparticles and PANI deposition in the present study. Tin oxide nanoparticles were synthesized by the sol-gel method. The SnO2 nanoparticles provided a high surface area to significantly enhance the response to the change in CO concentration at low operating temperature (<75 °C). The excellent sensor response was mainly attributed to the relatively good properties of PANI in the redox reaction during sensing, which produced a great resistance difference between the air and CO gas at low operating temperature. Therefore, the combination of n-type SnO2 nanoparticles with a high surface area and a thick film of conductive PANI is an effective strategy to design a high-performance CO gas sensor.