Recently metal oxides, especially tin oxides, have been investigated as negative electrodes in Li-ion batteries. Different compounds such as amorphous SnO2, SnO and SnSiO3 have been electrochemically cycled versus a metallic lithium electrode. In this study, the reversible capacities as well as the cycling behavior of crystalline SnO2 thin films and powders have been investigated. SnO2 powder exhibits a reversible capacity as high as 600 mAh/g over more than 50 cycles versus a metallic lithium electrode. Based on these results, we give clues for the future investigations of metal oxides as anodes in lithium ion batteries and discuss what can be the expected capacities of such negative electrodes.