CeO2 –NiO composite solution was sprayed as thin films by using JET nebulizer technique at the substrate temperature of 250°C. The film was characterized by X-ray diffractometer and crystallite size, lattice constant, crystallinities, phase transformations were measured. The UV-Vis spectrometer analysis was used to calculate the band gap, absorbance and percentage of transmission of the thin films was reported. The emission and excitation spectra of the sample were reported. The morphological studies and elemental X-ray analysis were analyzed by using Scanning Electron microscopy and Transmission Electron Microscopy.