[en] β-Ga₂O₃ intergrowths have been revealed in the SnO₂ rutile structure when SnO₂/Ga₂O₃ complex nanostructures are grown by thermal evaporation with a catalyst-free basis method. The structure is formed by a Ga₂O₃ nanowire trunk, around which a rutile SnO₂ particle is formed with [001] aligned to the [010] Ga₂O₃ trunk axis. Inside the SnO₂ particle, β-Ga₂O₃ units occur separated periodically by hexagonal tunnels in the (210) rutile plane. Orange (620 nm) optical emission from tin oxide, with a narrow linewidth indicating localised electronic states, may be associated with this β-Ga₂O₃ intergrowth. (paper)