Assuming that this sample is for estimating a proportion, otherwise we are missing standard deviation.
Sample size >= (z-critical / margin of error) ^2 * p * (1-p), where p = population proportion.
Since p is not give, we assume it is 0.5. the z-critical for 95% confidence level is 1.96.
Sample size >= (1.96/0.1)^2 * 0.25 = 96.04, so required sample size is 97.