SnO2@carbon　nanofibers　were　synthesized　by　a　combination　of　electrospinning　and　subsequent　thermal　treatments　in　air　and　then　in　argon　to　demonstrate　their　potential　use　as　an　anode　material　in　lithium　ion　battery　applications.　The　as-prepared　SnO2@carbon　nanofibers　consist　of　SnO2　nanoparticles/nanocrystals　encapsulated　in　a　carbon　matrix　and　contain　many　mesopores.　Because　of　the　charge　pathways,　both　for　the　electrons　and　the　lithium　ions,　and　the　buffering　function　provided　by　both　the　carbon　encapsulating　the　SnO2　nanoparticles　and　the　mesopores,　which　tends　to　alleviate　the　volumetric　effects　during　the　charge/discharge　cycles,　the　nanofibers　display　a　greatly　improved　reversible　capacity　of　420　mAh/g　after　100　cycles　at　a　constant　current　of　100　mA/g,　and　a　sharply　enhanced　reversible　capacity　at　higher　rates　(0.5,　1,　and　2　C)　compared　with　pure　SnO2　nanofibers,　which　makes　it　a　promising　anode　material　for　lithium　ion　batteries.