SnO<sub>2</sub> is an attractive negative electrode for Li-ion battery owing to its high specific charge compared to commercial graphite. However, the various intermediate conversion and alloy reactions taking place during lithiation/delithiation, as well as the electrolyte stability, have not been fully elucidated, and many ambiguities remain. An amorphous SnO<sub>2</sub> thin film was investigated for use as a model electrode by a combination of postmortem X-ray photoelectron spectroscopy supported by density functional theory calculations and scanning electron microscopy to shed light on these different processes. The early stages of lithiation reveal the presence of multiple overlapping reactions leading to the formation of Li<sub>2</su...