We report the effect of the fabric of the surface microstructure on the CO gas sensing properties of SnO2 thin films deposited on self-assembled Au nanodots (SnO2/Au) that were formed on SiO2/Si substrates. We characterized structural and morphological properties, comparing them to those of SnO2 thin films deposited directly onto SiO2/Si substrates. We observed a significant enhancement of CO gas sensing properties in the SnO2/Au gas sensors, specifically exhibiting a high maximum response at 200˚C and quite a low detection limit of 1 ppm level in dry air. In particular, the response of the SnO2/Au gas sensor was found to reach the maximum value of 32.5 at 200˚C, which is roughly 27 times higher than the response (~1.2) of the SnO2 gas sensor obtained at the same operating temperature of 200˚C. Furthermore, the SnO2/Au gas sensors displayed very fast response and recovery behaviors. The observed enhancement in the CO gas sensing properties of the SnO2/Au sensors is mainly ascribed to the formation of a nanostructured morphology in the active SnO2 layer having a high specific surface-reaction area by the insertion of a nanodot form of Au nucleation layer.