To provide a tin oxide refractory which prevents volatilization of SnO2 in a high temperature zone from an early stage and which also has high erosion resistance to glass.A tin oxide refractory comprising SnO2, SiO2 and ZrO2 as essential components, wherein the total content of SnO2, SiO2 and ZrO2 in the tin oxide refractory is at least 70 mass %, and, based on the total content of SnO2, SiO2 and ZrO2, the content of SnO2 is from 32 to 98 mol %, the content of SiO2 is from 1 to 35 mol % and the content of ZrO2 is from 1 to 35 mol %.