Sn-Al-P-B composites were synthesized by novel rheological technique. The microstructure, morphology, and electrochemical performance of the materials were investigated by X-ray diffraction, scanning electron microscopy and electrochemical methods. The particles of tin oxide-based materials form an interconnected network structure like mesoporous materials. The average size of the particles is about 150 nm. The material delivers a charge capacity of more than 570 mA·h/g. The capacity retention of the material is about 95.5% after being cycled 30 times. The good electrochemical performance indicates that this kind of tin oxide-based material is promising anode for lithium ion battery.