Nanocrystalline tin oxide (SnO2) materials are synthesized by a chemical precipitation method. The nanoparticles are of 5-20 nm in size, as calculated by using Scherrer's formula, and as observed by transmission electron microscopy (TEM). The electrical properties of the consolidated nano-structured SnO2 are studied using an impedance spectroscopic technique. The SnO2 particles are characterized by X-ray diffraction (XRD), scanning electron microscopy (SEM), TEM and impedance spectroscopy. Electrochemical tests are performed using nanocrystalline SnO2 as the negative electrode for a lithium cell. The results show that nanocrystalline SnO2 materials can be used as an anode material for battery application.