A study of the recovery of tin and nickel from steel ball scraps for barrel plating was carried out through a physical treatment, a leaching treatment, hydrogen reduction and an electrolysis experiment. The recovery of the iron component was over 95% by the physical treatment. We obtained tin oxide in the form of metastannic acid ($SnO_2{cdot}xH_2O$) with impurities of less than 5% from the leaching treatment. We also recovered the high-purity metallurgical tin at a rate that exceeded 99.9% by the electrolysis of crude tin obtained from the hydrogen reduction of metastannic acid.