In the present study effects of SnO$_2$-impregnation on the cell performance of Mesocarbon Microbeads (MCMB) electrode in the Li-ion battery have been investigated. Sn element was impreganted into MCMB powders by the chemical titration, and then post annealed at 250$^{circ}C$ for 1 h in ambient atmosphere to be transformed as tin-oxide. From the measurement for the cell performance with the half cell in which the SnO$_2$-impregnated MCMB was used as an anode, the SnO$_2$-impregnated MCMB showed higher charge/discharge capacities, higher reversible specific charge capacity and better cycleability than a raw MCMB. As the amount of impregnated SnO$_2$ increased, both reversible and irreversible capacities increased.