FeSO 4 ‚7H 2 O was precipitated with ammonia solution in the presence of H 2 O 2 as an oxidant. The precipitate was washed slightly with deionized water and then peptized with acetic acid (ca. 60 mol %) to attain a homogeneous sol. Iron oxide films were fabricated by spincoating the sol onto ITO-coated glass substrates and annealing at 350 °C or above. Structural and compositional analyses were done by TG-DTA, FTIR, XRD, TEM, and XPS. The results showed that sulfate residues were adsorbed on the surface of the Fe 2 O 3 nanoparticles constituting the films by monodentate coordination with Fe(III) surface sites when heat treatment was carried out at e450 °C, while a conversion to bidentate occurred at 500 °C. As shown by the cyclic voltammograms results, the films annealed at 350 °C exhibited Li +ion storage capacity as high as ca. 0.50 mC‚cm -2 per nanometer of the film thickness and showed double-electrochromic behavior depending on the extent of intercalation during the electrochemical lithium insertion/extraction processes. It is proposed that the adsorbed sulfate residues lead to the enhanced electroactivity of the iron oxide films by retarding crystallization and dehydration of the films. The high charge capacity and nearly optical passiveness of the iron oxide films suggest their promising applications as counter-electrodes in electrochromic devices.