Most of the researches on tin oxide coatings as electrode materials were done on titanium, in this ‎study, the aim was to create pure SnO2 films on graphite substrate, which is more prevalent than ‎titanium. There is a lack in investigation the effect of SnCl2 and HNO3 concentrations on the prepared ‎SnO2 electrode; therefore, the aim of this work is to study these effects precisely. Also, no previous ‎study investigated the removal of phenol sonoelectrochemically by SnO2 electrode, which would be ‎accomplished in the present work. The tin dioxide electrode was produced by cathodic electrodeposition ‎using an SnCl2.2H2O solution in the presence of HNO3 and NaNO3 on a graphite plate substrate. The ‎impact of various operating parameters (current density (CD), HNO3 concentration, and SnCl2.2H2O ‎concentration) on the morphology and structure of the SnO2 deposit layer was thoroughly investigated. ‎The physical structures of the SnO2 film were determined by X ray diffraction (XRD), surface ‎morphology was characterized using field-emission scanning electron microscopy (SEM), and chemical ‎composition was analyzed using energy-dispersive X-ray spectroscopy (EDX). In a batch reactor, the ‎sonoelectrochemical oxidation of phenol was tested to determine the performance of the best SnO2 ‎electrodes for phenol degradation and any organic byproducts. It was discovered that 10 mA/cm2, 50 ‎mM of SnCL2.2H2O, and 250 mM of HNO3 were the optimum conditions to prepare SnO2 electrodes, ‎which produced the smallest crystal size, with no appeared cracks, and gave the best phenol removal. ‎The best prepared electrode was tested in the sonoelectrochemical oxidation of phenol with two ‎different electrolytes and different CD, and the results showed that the phenol removal was 76.87% and ‎‎64.68% when using NaCl and Na2SO4, respectively, and was 63.39, 76.87, and 100% for CD at 10, 25, ‎and 40 mA/cm2, respectively.‎