The porous carbonized cotton structure was obtained by Mg2+ template method with absorbent cotton as raw material. The SnO2 particles were loaded on the surface and internal pores of the carbon fiber by hydrothermal method to obtain a composite material of porous carbonized cotton and SnO2 particles. The microscopic morphology of the material were analyzed by scanning electron microscope (SEM), Raman spectroscopy and X-ray diffraction analysis (XRD). Its electrochemical performance as a negative electrode material for lithium-ion batteries were evaluated by cyclic voltammetry (CV) and electrochemical impedance (EIS) tests. The results show that the porous carbonized cotton structure loaded with SnO2 particles obtained by the Mg2+ template method can be used as the anode material, whose capacity remains at 500 mAh/g after 100 cycles at a current density of 300 mA/g. The composite material is a promising material for lithium-ion battery anode.