Tin　containing　mesoporous　silicas　with　various　tin　contents　were　prepared　by　reaction　of　tetrabutyl　tin　with　the　surface　silanol　groups　of　calcined　MCM-41　followed　by　thermal　treatment　under　oxygen.　Various　physicochemical　methods　(XRF,　FTIR,　XRD,　HRTEM,　N2　adsorption,　UV-vis　spectroscopy,　...)　and　the　catalytic　hydroxylation　of　phenol　by　H2O2　were　used　to　characterize　the　resulting　materials.　It　is　shown　that　the　materials　prepared　by　this　way　have　a　better　hydrothermal　stability　and　a　higher　catalytic　activity　than　tin　containing　MCM-41　prepared　by　conventional　methods　(mechanical　mixture　of　nano-sized　SnO2　and　MCM-41,　impregnation　of　MCM-41　by　SnCl　4　or　hydrothermal　synthesis).　©　2005　Elsevier　B.V.　All　rights　reserved.