In this paper, spinel LiMn2O4 was prepared by the solution combustion synthesis using acetate or nitrate salts as raw materials and acetic acid as fuel. The composition and phase structure are determined by X-ray diffraction (XRD) and the electrochemical performance is tested by using a coin type half-battery versus Li+/Li. The results indicate that the products prepared from acetate salts have higher purities, higher crystallinities and better electrochemical performances than these of the products prepared from nitrate salts. And for the products prepared from acetate salts, the performance becomes worse with increasing acetic acid ratios. Contrarily, for the products prepared from nitrate salts, the performance becomes little better with increasing acetic acid ratios.