Abstract: A process is described for recovering tin from oxide or oxide/sulphide low-grade starting materials and concentrates containing little or relatively low concentrations of tin, in which such low-grade starting materials are mixed with KOH and decomposed at high temperatures. The decomposed substance is then leached with water, and metallic tin is separated out electrolytically in one or more stages from the lye. The electrolyte with reduced tin content is concentrated by evaporation, impurities being removed, and dehydrated. The potassium hydroxide solution recovered is re-used for decomposition.