Conversion　reaction　is　an　important　method　for　lithium　storage.　Tin-based　compounds　have　been　regarded　as　promising　anode　materials　for　lithium　ion　batteries　due　to　their　high　specific　capacities.　Herein,　we　report　the　structural　reversibility　of　Sn-3(PO4)(2)　after　conversion　and　Li-Sn　alloying　reactions.　It　is　found　that　the　reversibility　of　Sn-3(PO4)(2)　is　highly　dependent　on　the　cutoff　discharge　potential.　The　conversion　reaction　of　Sn-3(PO4)(2)　is　partially　reversible　when　it　is　discharged　to　1.55　and　then　recharged　to　3.00　V　but　is　not　between　0.00　and　3.00　V.