The synthesis of polymethyl methacrylate (PMMA) spheres with different sizes has been a challenge. PMMA has promise for future applications, e.g., as a template for preparing porous oxide coatings by thermal decomposition. Different amounts of SDS as a surfactant are used as an alternative to control PMMA microsphere size through the formation of micelles. The objectives of the study were twofold: firstly, to determine the mathematical relationship between SDS concentration and PMMA sphere diameter, and secondly, to assess the efficacy of PMMA spheres as templates for SnO2coating synthesis and their impact on porosity. The study used FTIR, TGA, and SEM techniques to analyze the PMMA samples, and SEM and TEM techniques were used for SnO2coatings. The results showed that PMMA sphere diameter could be adjusted by varying the SDS concentration, with sizes ranging from 120 to 360 nm. The mathematical relationship between PMMA sphere diameter and SDS concentration was determined with a y = axbtype equation. The porosity of SnO2coatings was found to be dependent on the PMMA sphere diameter used as a template. The research concludes that PMMA can be used as a template to produce oxide coatings, such as SnO2, with tunable porosities.