A method of electrochemical oxidation and dispersion of tin electrodes under alternating pulse current was proposed as a novel approach for the synthesis of SnO2 nanoparticles suitable as an alternative anode for lithium ion batteries. The electrochemically obtained, non-hydrated SnO2 nanopowder was crystalline, having a tetragonal lattice and an average crystallite size of about 11-16 nm. When used as anode in lithium ion batteries, the material delivered around 680 mAh g(-1) reversible capacity with 66 % capacity retention over more than 60 cycles.