A　new　nanocomposite　of　GeO2/nitrogen-doped　carbon　(GeO2/NC)　with　abundance　oxygen　vacancies　has　been　synthesized　based　on　a　reaction　induced　by　a　cationic　surfactant　and　not　only　exhibits　a　superb　rate　performance　and　favorable　cycling　stability　but　also　displays　an　ultrahigh　reversible　capacity　when　served　as　an　anode　for　lithium　ion　batteries.　Such　an　excellent　performance　can　be　associated　with　the　highly　enhanced　kinetics　in　conversion　reaction,　which　is　derived　from　the　synergistic　effects　among　the　unique　N-doped　carbon　layer,　GeO2　nanoparticles,　and　oxygen　vacancies.　Driven　by　the　overwhelming　advantages,　the　GeO2/NC　nanocomposite　delivers　a　large　capacity　of　1044.6　mA　h/g　at　1.0　A/g　even　after　1200　cycles　with　negligible　capacity　attenuation　and　superb　reversibility,　in　which　a　Coulombic　efficiency　is　over　99.6%.　Furthermore,　the　electrochemical　reaction　mechanism　is　also　revealed　by　the　in　situ　X-ray　diffraction　and　ex　situ　X-ray　photoelectron　spectroscopy,　and　confirming　that　the　conversion　reaction　is　highly　reversible　even　after　1200　cycles.　©　2022　Elsevier　Ltd