In this work we report the preparation and structural characterization of tin oxide nanowires as functional materials for the development of chemical sensors. Aspects of material preparation relevant for gas sensing applications, such as the control of the wire diameter, are emphasized. The functional characterization is focused on the detection of Chemical Warfare Agents (CWAs) simulants, with particular regard to poisoning effects induced by dimethyl methyl phosphonate (DMMP), a simulant for Sarin nerve agent. Tin oxide thin films, prepared by means of rheotaxial growth and thermal oxidation (RGTO) technique, are used as reference to better compare the performance of nanowires with thin films traditionally used in gas sensing field.