Nanocrystalline tin oxide (SnO2) materials are synthesized by a chemical precipitation method. The nanoparticles are of 5–20nm in size, as calculated by using Scherrer’s formula, and as observed by transmission electron microscopy (TEM). The electrical properties of the consolidated nano-structured SnO2 are studied using an impedance spectroscopic technique. The SnO2 particles are characterized by X-ray diffraction (XRD), scanning electron microscopy (SEM), TEM and impedance spectroscopy. Electrochemical tests are performed using nanocrystalline SnO2 as the negative electrode for a lithium cell. The results show that nanocrystalline SnO2 materials can be used as an anode material for battery application.