Sulfur–carbon nano-composite with elemental sulfur incorporated in porous carbon was prepared by thermal treatment of a mixture of sulfur and active carbon. The new material was characterized by X-ray diffraction, BET and scanning electron microscopy. The nano-composite, tested at room temperature as cathode in a nonaqueous lithium cell based on PVDF gel electrolyte, exhibited a reversible capacity of 440 mAh g−1 at a current density of 0.3 mA cm−2. The utilization of electrochemically active sulfur was about 90% assuming a complete reaction to the product of Li2S during cycling.