TiO2 nanotubes were formed on Ti by anodizing in 1 M H3PO4 + 0.3 M HF and 0.1 M NH4F + 2% H2O in ethylene glycol, and their surface and cross-sectional morphologies were observed using FE-SEM as a function of anodizing time and applied voltage. The cross-section of the TiO2 nanotubes was readily observed from the small pieces of nanotubes remaining near the scratch lines after scratching of the anodized surface. TiO2 nanotubes was observed to grow faster and thicker in non-aqueous solution than in aqueous solution. Diameter of TiO2 nanotubes was proportional to the applied voltage, irrespective of the type of the electrolyte, and it is recommended to use non-aqueous solutions for the preparation of larger diameter of TiO2 nanotubes.