In recent years, there has been increasing demand to miniaturize wiring harness connectors in automobiles due to the increasing volume of electronic equipment and so on. With this demand, contact failure caused by the fretting corrosion seems to become a serious problem in the future. In this report, three-dimensional observations using Focused Ion Beam (FIB)-SEM method have been made for tin plated fretting contacts before and after the contact resistance increase with tin plating thickness 5 µm. With these observations, the three dimensional structural transition from tin to tin oxide have been examined.