Separation and recovery of valuable metals such as zinc, nickel or tin from copper alloy dross has recently attracted from the viewpoints of environmental protection and resource recycling. In this report, preliminary study on concentration and separation of tin from copper alloy dross using selective dissolution method was performed. The tin in the copper alloy dross did not dissolve in the nitric acid solution which could allow the concentration and separation of the tin from the copper alloy dross. Precipitation of tin as $H_2SnO_3$ (metastannic acid) occurred in the solution and transformed to tin dioxide ($SnO_2$) after drying process. The dried sample was heat-treated at low temperature and its phase characteristics, surface morphology and chemical composition were investigated.