$SnO_2$ thin films were prepared by radio frequency magnetron sputtering on glass substrates and then vacuum annealed for 30 minutes at 100, 200, and $300^{\circ}C$, respectively. The thickness of films kept at 100 nm by controlling the deposition rate. While the optical transmittance and electrical resistivity of as deposited $SnO_2$ films were 82.6% in the visible wavelength region and $1.9{\times}10^{-3}{\Omega}cm$, respectively, the films annealed at $200^{\circ}C$ show the increased optical transmittance of 84.5% and the electrical resistivity also decreased as low as $8.5{\times}10^{-4}{\Omega}cm$. From the observed results, it is concluded that post-deposition vacuum annealing at $200^{\circ}C$ is an attractive condition to optimize the opto-elecrtical properties of $SnO_2$ thin films for the opto-electrical applications.