Polycrystalline SnO2 fine powder consisting of nano-particles (SnO2-NP), SnO2 nano-sheets (SnO2-NS), and SnO2 containing both nano-rods and nano-particles (SnO2-NR+NP) were prepared and used for CO oxidation. SnO2-NS possesses a mesoporous structure and has a higher surface area, larger pore volume, and more active species than SnO2-NP, and shows improved activity. In contrast, although SnO2-NR+NP has only a slightly higher surface area and pore volume, and slightly more active surface oxygen species than SnO2-NP, it has more exposed active (110) facets, which is the reason for its improved oxidation activity. Water vapor has only a reversible and weak influence on SnO2-NS, therefore it is a potential catalyst for emission control processes.