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 523 K showed amorphous-like hallow pattern, while the SnO2 film prepared at 573 K showed a poor crystalline pattern. All the Li/SnO2 cells showed the reversible capacity of 600 mAh/g in the voltage range of 0.1-0.8 V over 200 cycles, It was clarified that the SnO2 film showing superior electrochemical performance was prepared at low temperature of 473 K using TMT (Sn(CH3)(4)) and O-2 (containing 4 mol.% O-3) as the source material.