XPS analysis associated with argon ion etching was carried out on the underside of float glass to determine the oxidation states of tin. XPS spectra of pure Sn, SnO and SnO 2 specimens were measured at first. The binding energy of the Sn 3d 5/2 peak in these specimens in 485.03, 486.80 and 487.16 eV, respectively. A detailed scan for tin was made from 482 to 490 eV on the underside of a float glass sample, measured in the as-received state and after argon ion etching for 25, 45, 65 and 85 min. The asymmetry of the Sn 3d bands in all cases indicated the presence of several valences of tin on the float glass surface. Bands for three chemical states obtained from the data on Sn, SnO and SnO 2 were fitted to the spectra of the glass sample. The fit in all cases was excellent. On the basis of these excellent fits, it is thought that tin is present in the +4, +2 and 0 valence states. Based on changing ratios in the intensities of the three bands as a function of etching time, thus of depth below the original surface, the following conclusions were made: (1) Of the total tin content, Sn 4+ is the largest fraction. (2) Deeper into the glass, the fraction of Sn 4+ decreases gradually, while that of Sn 2+ and Sn 0 increases. (3) The total intensity of Sn 3d peak decreases with the etching depth.