Sn-Ni/C catalysts for the carbonylation of methanol were prepared via incipient impregnation. The metals, Sn and Ni, were loaded on the activated carbon in various sequences for the examination of the order effects. The prepared catalysts were characterized by XRD, BET, TPD and ESCA. Activities of the catalysts were tested by means of vapor phase carbonylation of methanol at atmospheric pressure. Metal loading sequence was found to possess remarkable effects on the properties of the resulting catalysts.