Tin oxide (SnO2) nanocrystals are synthesized by a thermal evaporation method using a mixture of SnO2 and Mg powders. The synthesis process is performed in air at atmospheric pressure, which makes the process very simple. Nanocrystals with a belt shape start to form at 900 °C lower than the melting point of SnO2. As the synthesis temperature increases to 1,100 °C, the quantity of nanocrystals increases. The size of the nanocrystals did not change with increasing temperature. When SnO2 powder without Mg powder is used as the source material, no nanocrystals are synthesized even at 1,100 °C, indicating that Mg plays an important role in the formation of the SnO2 nanocrystals at temperatures as low as 900 °C. X-ray diffraction analysis shows that the SnO2 nanocrystals have a rutile crystal structure. The belt-shaped SnO2 nanocrystals have a width of 300~800 nm, a thickness of 50 nm, and a length of several tens of micrometers. A strong blue emission peak centered at 410 nm is observed in the cathodoluminescence spectra of the belt-shaped SnO2 nanocrystals.