Through the volume change of Sn in a low-temperature phase transformation, the Sn nanopowder with high, purity, was fabricated by an economic and eco-friendly process. The fine cracks were spontaneously generated. in, Sn ingot, which was reduced to powders in the repetition of phase transformation. The Sn nanopowder with 50 run in size was obtained by the 24th repetitions of phase transformation by low-temperature and ultrasonic treatments. Also, the $SnO_2$ powder was fabricated by the oxidation of the produced Sn powder to the ingot and milled by the ultrasonic milling method. The $SnO_2$ nanopowder of 20 nm in size was fabricated after the milling for 180 h.