There is provided a conductive tin oxide sol having a high transparency, and a process for producing the sol, a coating composition by use of the sol and a material coated with the coating composition. The conductive tin oxide sol containing phosphorus-doped conductive tin oxide colloidal particles (A), wherein a sol prepared so as to have the colloidal particles (A) in a concentration of 10 mass % in the sol has a transmittance of 30% or more at a wavelength of 600 nm in an optical path length of 10 mm. The particle diameter of the conductive tin oxide sol by observation with transmission electron microscope is 2 to 25 nm. The molar ratio of the doped phosphorus (P) to the tin oxide (SnO2) in the colloidal particles (A) is 0.005 to 0.2. The conductive tin oxide sol is produced by mixing a phosphorus compound in a tin oxide sol, and then subjecting to a hydrothermal treatment. The coating composition contains the conductive tin oxide sol and a binder. The material having a coating film formed from the coating composition is also provided.