Tin-based materials for lithium ion battery have been proposed as new anode candidates owing to their higher specific capacity and relatively high lithium insertion potential. Tin-based materials have been extensively studied as possible replacements for carbon anodes in lithium ion batteries. However, the large volume expansion results in severe particle cracking with loss of electrical contact, giving irreversible capacity losses which prevent the widespread use of tin-based materials in lithium batteries. So remaining studies of tin-based materials are alleviating volume expansion and improving cycle performance. In this work, SnO2-SiO2 composites were manufactured with sol-gel method to overcome their volume expansion. Carbon was coated with 10 vol% propylene gas. The characteristics of active material and the effect of heat treatment were investigated with TG/DTA, XRD, SEM and FT-IR. Electrochemical characteristics of these composites were measured with CR2032 type coin cells. Carbon coated SnO2-SiO2 at 300 ℃ heat treatment showed the best electrochemical performance.