SnO films were fabricated at low temperature (60–220 °C) by rf magnetron sputtering. X-ray diffractometry and scanning electron microscopy revealed that the films contained polycrystalline SnO nanorods several tens of nanometers long and SnO2 was present in films grown at ≥180 °C, suggesting the decomposition of SnO by disproportionation. Photoacoustic and transmittance spectroscopies revealed an indirect fundamental gap of 0.7 eV and a direct gap of ∼2.9 eV, respectively. Thermoelectric and Hall measurements both indicated that films grown at ≤180 °C exhibited p-type conductivity. The electrical and optical properties of the films are rationalized by considering the structural changes caused by disproportionation.