MnO2 nanosheet with acetylene black composite material has been synthesized from layered K0.45MnO2 powder. The electrochemical lithiation reaction of nanosheet composite material proceeds in a different manner from that of the parent material, layered K0.45MnO2 powder. To elucidate the origin of the changes in discharge profile, the electronic and local structures for the nanosheet composites and its parent and protonated material have been investigated by Mn K-edge and O K-edge X-ray absorption spectroscopy (XAS). The results showed that local and electronic structure around Mn ions does not vary during nanosheet formation, while significant changes in electronic structure around oxide ions were observed. Accordingly, it is suggested that the difference observed in discharge profile is due to the electronic structural change induced by nanosheet formation.