SnS　films　were　prepared　by　a　two-stage　process.　This　process　included　the　deposition　of　Sn　thin　films　on　the　ITO-film-coated　glass　substrates　by　thermal　evaporation　and　sulphurisation　of　the　Sn　thin　films　in　a　vacuum　system　at　certain　temperature　and　time.　The　SnS　films　have　good　adhesion　to　the　substrates　in　the　optimum　conditions.　The　films　were　characterized　with　X-ray　diffraction,　scanning　electron　microscopy　and　spectrophotometer　analysis.　It　is　indicated　that　the　films　are　SnS　of　polycrystalline　with　orthorhombic　structure　and　they　are　uniform　and　dense.　According　to　their　reflection　and　transmission　spectrum,　absorption　coefficient　in　the　absorption　edge　is　greater　than　5　×　10　4　cm　-1,　and　their　direct　band　gap　is　estimated　to　be　around　1.48eV.　The　films　are　suitable　as　absorption　layers　of　solar　cells.