VO2 films have been prepared on normal microscope glass slides by reactive rf magnetron sputtering of vanadium target in a mixture of argon and oxygen. Optical properties of the films were investigated by the UV/Vis/NIR Perkin-Elmer Lamda 9. Transmission electron microscope and atomic force microscope were used to investigate the structure of the films. Correlation between structural and optical properties of VO2 thin films is investigated with respect to the dependence of both to substrate temperature.