The purpose of this study is to research and develop tin oxide-flyash composite for lithium Ion polymer battery. Tin oxide is one of the promising material as a electrode active material for lithium Ion polymer battery (LIPB). Tin-based oxides have theoretical volumetric and gravimetric capacities that are four and two times that of carbon, respectively. We investigated cyclic voltammetry, AC impedance and charge/discharge cycling of SnO$_2$-flyash/SPE/Li cells. The first discharge capacity of SnO$_2$-flyash composite anode was 639 mAh/g. The discharge capacity of SnO$_2$-flyash composite anode was 563 and 472 mAh/g at 6th and 15th cycle, respectively. The SnO$_2$-flyash composite anode with PVDF-PMMA-PC-EC-LiClO$_4$ electrolyte showed good capacity with cycling.