Abstract: Tin coated steel sheet used for seamless steel containers by applying of a coating at least one material selected from the group consisting of nickel, cobalt, copper, nickel oxide, cobalt oxide, copper oxide, tin oxide, copper-tin compound, cobalt-copper compound, cobalt-copper compound, cobalt-nickel compound, nickel-copper compound, cobalt-tin compound, nickel-tin compound and nickel-sulfur compound, onto one or both of the surface of cold rolled and cleaned steel strip or sheet. The coated steel strip or sheet is then coated with tin, and the tin coating may then be flow-melted subsequently.