Conversion electron Mössbauer spectroscopy (CEMS) at room and low temperature has been used to study thin SiO2 films implanted with Sn atoms and annealed at 900°C. This work focuses on the determination of the Debye temperature (θ D) and Debye-Waller factors (f) of the Sn oxidized phases formed in this system. The Sn2+ oxidation state is the predominant one, even if a small percentage of the Sn atoms is in the Sn4+ oxidation state. The real Sn-oxides fractions are calculated by normalizing the resonant areas to the f values, as calculated from the temperature dependence of the related resonant areas within a Debye model. The Sn4+ oxidation state, possibly related to Sn atoms close to the SiO2 surface, represents less than 20% of the Sn atoms. For the Sn2+ oxidation state, two different electronics configurations a and b, having different Debye temperature and hyperfine parameters are …