The different concentrations of the composites were prepared by mixing the 80 mass % of the base material MnO2 with 10 mass % V2O5 and 10 mass % SnO (sample A), and with 15 mass % V2O5 and 5 mass % SnO (sample 13), respectively. The composite materials were examined using Fourier Transform Infrared (FTIR), X-Ray Diffraction (XRD), ac impedance and dc techniques. The XRD and FTIR numbers show the composites consist of the mixture of different phases, Mn2V2O7, Mn2O3 and SnO2. During reaction at high temperature, it is found that tin (II) oxidizes to tin (IV) and Mn (IV) reduce's to Mn (III). The conductivities of the composites were found to be within the semiconducting region (similar to 3.67x10(-7) S cm(-1). (x10(2) S m(-1)) for sample A and similar to 7.33x10(-7) S cm(-1) (x10(2) S m(-1)) for sample 13). The dielectric constants were calculated to be 59 for sample A and 36 for sample B, at similar to 100 Hz, respectively.