Carbon supported Pt-SnO2 electrocatalysts with different Sn/Pt molar ratios were prepared by an electron beam irradiation method. Dissolved gas conditions in the vials irradiated with electron beam were controlled to air or Ar. The results of the material analyses showed that both Pt and SnO2 were immobilized onto carbon support in all catalysts. Bubbling Ar to the precursor solution led to steady change of metal contents in response to the precursor concentrations. The ethanol oxidation activity plotted against Sn/Pt ratio behaved differently with dissolved gas condition of the vial. This difference is discussed with supposed existing state of SnO2 in connection with the reduction process of Pt and Sn.