Fluorine (F) incorporated polycrystalline SnO(2) films have been deposited onto glass substrates by ultrasonic spray pyrolysis technique. To possess information about the electrical properties of all films, their electrical conductivities were investigated depending on the temperature, and their activation and trap energies were analyzed. The crystalline structure, surface properties and elemental analysis of the SnO(2) films were examined to determine the effect of the F element. After all investigations, it was concluded that each fluorine incorporation rate has a different and important effect on the physical properties, and SnO(2):F (3 at%) films were found to be the most promising sample for energy conversion devices, especially as conducting electrode in solar cells with its improved structural and electrical properties as compared to others. (C) 2010 Elsevier B.V. All rights reserved.