PtRu/SnO_2/C catalyst was prepared in a polyol process, followed by reduction treatment and alkaline etching. X-ray diffraction, transmission electron microscope with energy dispersive spectrometer and Xray photoelectron spectroscopy were used to characterize the morphology, structure and composition of the catalysts. CO and methanol electro-oxidation activities of the catalysts were evaluated by CO stripping voltammetry, cyclic voltammetry and chronoamperometry measurements. Reduction treatment of the prepared PtRuSnO_2/C catalyst in a polyol process induced the enrichment of Sn on the surface, inhibiting methanol dissolution and CO adsorption on Pt. Alkaline etching removed Sn or SnO_x and thus exposed PtRu on the surface, resulting in enhanced activities for CO and methanol electro-oxidation due to the synergy effects of PtRu on the surface and Sn species beneath. X-ray diffraction, transmission electron microscope with energy dispersive spectrometer and Xray photoelectron spectroscopy were used to characterize the morphology, structure and composition of the catalysts. PtRu / SnO 2 / C catalyst was prepared in a polyol process, followed by reduction treatment and alkaline etching. . CO and methanol electro-oxidation activities of the catalysts were evaluated by CO stripping voltammetry, cyclic voltammetry and chronoamperometry measurements. Reduction treatment of the prepared PtRuSnO_2 / C catalyst in a enrichment of Sn on the surface, inhibiting methanol dissolution and CO adsorption on Pt. Alkaline etching removed Sn or SnO_x and thus exposed PtRu on the surface, resulting in enhanced activities for CO and methanol electro-oxidation due to the synergy effects of PtRu on the surface and Sn species beneath.