The　development　of　high-performance　acetone　gas　sensor　is　of　great　significance　for　environmental　protection　and　personal　safety.　SnO2　has　been　intensively　applied　in　chemical　sensing　areas,　because　of　its　low　cost,　high　mobility　of　electrons,　and　good　chemical　stability.　Herein,　we　incorporated　nitrogen　atoms　into　the　SnO2　nanostructure　by　simple　solvothermal　and　subsequent　calcination　to　improve　gas　sensing　property　for　acetone.　The　crystallization,　morphology,　element　composition,　and　microstructure　of　as-prepared　products　were　characterized　by　X-ray　diffraction　(XRD),　transmission　electron　microscopy　(TEM),　scanning　electron　microscopy　(SEM),　X-ray　photoelectron　spectroscopy　(XPS),　Electron　paramagnetic　resonance　(EPR),　Raman　spectroscopy,　UV-visible　diffuse　reflectance　spectroscopy　(UV-vis　DRS),　and　the　Brunauer-Emmett-Teller　(BET)　method.　It　has　been　found　that　N-incorporating　resulted　in　decreased　crystallite　size,　reduced　band-gap　width,　increased　surface　oxygen　vacancies,　enlarged　surface　area,　and　narrowed　pore　size　distribution.　When　evaluated　as　gas　sensor,　nitrogen-incorporated　SnO2　nanostructure　exhibited　excellent　sensitivity　for　acetone　gas　at　the　optimal　operating　temperature　of　300　degrees　C　with　high　sensor　response　(R-air/R-gas　-　1　=　357)　and　low　limit　of　detection　(7　ppb).　The　nitrogen-incorporated　SnO2　gas　sensor　shows　a　good　selectivity　to　acetone　in　the　interfering　gases　of　benzene,　toluene,　ethylbenzene,　hydrogen,　and　methane.　Furthermore,　the　possible　gas-sensing　mechanism　of　N-incorporated　SnO2　toward　acetone　has　been　carefully　discussed.