This document provides a scientific literature review on tin and tin oxide as used in cosmetics. It summarizes published and unpublished data relevant to evaluating the safety of these ingredients. The review includes sections on chemistry, toxicokinetics, toxicology, reproductive/developmental toxicity, genotoxicity, carcinogenicity, and a health effects assessment. All interested parties are provided 60 days to comment on the report and submit additional published or unpublished data for consideration.