A novel nanopolycrystalline structure of vanadium dioxide thin films is deposited on silicon or fused silica substrates by reactive ion sputtering and followed by an annealing. The characteristic analysis shows that the films have a columnar nanostructure with an average grain of 8 nm. The resistivities as a function of ambient temperatures tested by four-point probes for as-deposited films present that the transition temperature for nanostructure of vanadium dioxide films is near 35 Celsius degree which lowers about 33 Celsius degree in comparison with the transition temperature at 68 Celsius degree in its microstructure.