Fluorine-doped Tin Oxide (FTO) glass is a vital foundation in Dye Sensitized Solar Cell (DSSC). FTO glass is made through sintering method and ionization of solution with ultrasonic nebulizer tools, made from tin solution with fluorine doping. The concentration of tin solution with fluorine doping was varied 3 kinds at concentrations of 0.6 M, 0.7 M, and 0.8 M with sintering temperature of 400o C and height of chimney 1 cm. This study aims to produce FTO glass as a module in DSSC that has low electrical resistance and high transmittance, then it can be known the characteristics of electrical resistance, transmittance, and absorbance of each concentration of the solution. FTO glass made with dimensions of size 20 mm x 40 mm x 3 mm to facilitate the manufacture of DSSC prototype. The characteristics of FTO glass are derived from testing of four-point probe and UV-Vis spectrophotometer. From the result of research, the most ideal FTO glass is used as DSSC element at the concentration of the solution 0.7 M which has electrical resistance value 26,67 Ω.cm and transmittance 80,481%. The absorbance value at the concentration of the solution 0.7 M has the lowest value of 3 kinds of concentrations of the solution, this corresponds to the assertion that the lower absorbance value will be inversely proportional to the higher transmittance value.