In this research, investigated characterization of pure and Cobalt doped Tin dioxide SnO 2 :Co with 3, 5 and 7wt% fabricated using radio frequency magnetron sputtering method deposited on glass surfaces. The results showed that prepared SnO 2 :Co were nano films and poly crystalline in form with favored reflection permanently (110) plan, and the crystallite size decreases as the Co concentration increased 9-14 nm. The optical properties represented by the transmittance of perspicuous and cobalt transplantation SnO 2 layers were studied and results showed that highest transmittance obtained was 91% in the pure films and decreased to 78% as the Co concentration increased; the wavelength range was 300-900 nm due to be the increasing of the Co amount during the deposition, leading to a linear increase in mobility and carrier concentration, until a threshold of Co content was overcome and from that point onward the mobility began to decrease. Optical energy gaps of perspicuous and Co transplantation SnO 2 nano layers were determined and the energy gap was reduced from 3.50 eV of perspicuous nano layers to 3.29 eV for the highest transplantation concentration.