A simple sonochemical route has been successfully developed to synthesize SnO2 hollow rrucrospheres. The obtained sample is characterized by XRD, TEM, XPS and UV-visible spectrophotometer. The TEM image of the sample at high magnification shows that the shell of the hollow sphere is composed of 3-5 nm SnO2 nanoparticles. A possible formation mechanism of the hollow spheres is briefly discussed.