Boron nitride nanotubes (BNNTs) were synthesized by a carbon-free chemical vapor deposition method using boron and metal oxide as reactants. Then SnO(2) nanoparticles were functionalized on them via a simple wet chemistry method. Detailed transmission electron microscopy (TEM) observations reveal that SnO(2) nanoparticles may cover the tube surface or be encapsulated in tube channels. The lattice distances of both BNNT and SnO(2) have been changed due to the strong interactions between them. The band gap energy of SnO(2) particles is found enlarged due to the size effect and interaction with BNNTs.