This study investigated the application of a new metal catalytic species, Sn ion, rather than conventional Ni-based catalyst, to hydrogen production from ESR (ethanol steam reforming). Mesoporous SBA-15 catalysts with various contents of incorporated Sn (Sn-SBA-15) exhibited significantly higher ESR reactivity and the highest reactivity was achieved with 20 mol% Sn-SBA-15 catalysts: the H 2 production and ethanol conversion were maximized at 75% and 92%, respectively, at a mild temperature of 500 °C for 1 h at a CH 3 CH 2 OH:H 2 O ratio of 1:1 and a GHSV (gas hourly space velocity) of 6600 h −1 . The XRD (X-ray diffraction) and XPS (X-ray photoelectron spectroscopy) results indicated that the incorporated Sn species, SnO 2 /Sn, was simultaneously transferred to Sn/SnO 2 by alternating their redox reactions and that the reactivity of the Sn-based activity could be long-lasting.