Pure SnO2, sulfated SnO2-SO42- and Pd supported on SnO2 and SnO2-SO42-were prepared from SnO2 precursor with high surface area, and used for CH4 deep oxidation. The catalysts were characterized by means of N-2-BET, XRD, TG-DTA, XPS and TPD. SnO2-SO42- shows higher activity than SnO2, due to the presence of more active oxygen species, superacid sites and its higher BET surface area. Pd/SnO2 and Pd/SnO2-SO42-display essentially the same activity to each other, while it is much higher than the activity on SnO2 and SnO2-SO42-. The main reason is ascribed to the concerted action between Pd and the supports.