Nanosized SnO2 powders were prepared by sol-gel process using inorganic salt as a precursor. The tin oxide powders obtained at different calcinating temperatures (300-700 ℃) were investigated by means of X-ray diffraction(XRD), infrared spectrum (IR), thermogravimetric analysis (TGA), differential thermal analysis (DTA) and transmission electron microscopy (TEM) as well. The results indicate that well-crystallized nanosized SnO2 powders with a structure of rutile and uniform size about 10 nm can be obtained when the calcinating is carried out at 550 ℃ for 3 h using the method. The electrochemical properties of nanosized SnO2 powders as anode material for lithium ion batteries were also studied in detail. The results show that nanosized SnO2 is a candidate of anode material for lithium ion batteries with reversible capacity more than 372 mA*h/g after ten cycles and low voltage for Li+ intercalation and de-intercalation.