Herein, we report on the optimum condition for TiO2, titania nanotubes formation and the effect of annealing on the formation of anatase and rutile titania. Anodic oxidation was carried out in two electrodes bath consisting of 5wt% NH4F ions. The anode was a 0.1mm thick Ti foil and the cathode was Pt electrode. Anodisation was conducted at 20V. The anodised foils were subjected to morphological and structural characterizations. As-anodised foil was found to be amorphous or weakly crystalline. When the oxide was heat treated, x-ray diffraction analysis revealed the presence of (101) anatase at annealing temperature from 400-500°C. This indicates that the transformation occurs at this range of temperatures. Raman spectroscopy analysis showed the diminishing of anatase peaks for samples annealed at 500°C. At above 600°C, x-ray diffraction pattern shows a peak belonging to the rutile peak. Transformation from anatase to rutile is thought to occur at about 500°C with a more complete transformation at higher temperature. Annealing at higher than 600°C induces thickening of the nanotubes wall and at above 700°C, the nanotubes structure has completely disappeared.