Tin dioxide (Sn02) can exist in crystalline silvery form and can be extracted from various other ores that occur in the form of complex sulfides such as stannite, cylindrite, franckeite, canfieldite, and teallite. Utilization of lead free solder dross is minimal and unmanageable, while its quantity increases annually. These wastes are needed to be disposed properly, otherwise it may cause a major environmental sustainable issue. The large amount of this waste can be a new source oftin production in this country. Tin is very important in many application such as electronic, automotive and food packaging industry. In this study, tin will be extracted using hydrochloric, citric acid and oxalic acid in leaching treatment using various parameters due to the negative effect of conventional method using pyrometallurgical method like state of the art smelters, thermal treatment and casting. Parameter affecting the recovery efficiency of the suggested method such as temperature, stirring time, pH and types of acid were investigated. Result shows that the optimum leaching conditions were achieved by using 0.3 M Hydrochloric acid for 12 hours stirring times at 60 °C. The purified solution was subjected to Sn02 electrowinning. The most efficient recovery of tin was observed after 8 hours electrowinning, 0.5 A in tin chloride solution at room temperature with 99.3% recovery rate using graphite as anode. The achievable purity of tin nearby to 99.7% with had fulfil the standard technical requirement after 8 hours electrorefinning process with pure P-Sno.785 (PDF 0 1-075-9188). Microstructural analysis using SEX-EDX show the cathodic deposit is usually loose and rough dendrites for Sn. Thus, the result of tin surface via XPS analysis show, Sn2+ can be recovered using elecrorefinning treatment when concentration oxide layer was decreased. Results Inductively Coupled Plasma (ICP) show that the decreasing concentration of Sn from 22000 mg/L to 4000mg/L in solution after leaching treatment to electrorefinning treatment.