Sn-incorporated folded sheets mesoporous materials (Sn-FSM-16) with various contents of Sn were synthesized by using a mixture of water glass, SnCl4 and NaOH as starting materials. Hexadecyltrimethyl-ammonium chloride (surfactant) was used to intercalate into the layered silicate. The reaction process was followed by measurements of XRD patterns of intermediates. The Sn-FSM-16 was formed via the following mechanism: (1) layered silicates such as α- β- and δ-Na2Si2O5 were formed as intermediates by the calcination of the mixture of the starting materials; (2) the surfactant was intercalated into the layered silicates; (3) the surfactant-silicate complex with hexagonal structure was obtained as a precursor of Sn-FSM-16; (4) the precursor was calcined to decompose the surfactant in the interlayer and was changed to Sn-FSM-16. The structural aspect of Sn in Sn-FSM-16 was studied by XPS profiles of Sn 3d 5/2 and Si2p, 29 Si MAS NMR and FTIR. The content of Sn in Sn-FSM increased with increasing concentrations of both Sn and NaOH in the starting materials. The surface area of Sn-FSM-16 decreased with an increase of Sn content in Sn-FSM (1160–620 m2/g).