The tin oxide (SnO2) films were prepared by a photo-CVD process and characterized by X-ray diffraction (XRD) and electrochemical measurements. The SnO2 films prepared at 473 and 523K showed amorphous-like hallow pattern, while the SnO2 film prepared at 573K showed a poor crystalline pattern. All the Li/SnO2 cells showed the reversible capacity of 600mAh/g in the voltage range of 0.1–0.8V over 200 cycles. It was clarified that the SnO2 film showing superior electrochemical performance was prepared at low temperature of 473K using TMT (Sn(CH3)4) and O2 (containing 4mol.% O3) as the source material.