Electrical energy storage systems are essential for storing energy produced from renewable energy resources. The increasing demand and price make it difficult for the large scale industrial production of energy storage devices. Therefore, it is necessary to find low cost energy storage devices for large-scale applications. Sodium is an alternative to lithium because it is the fourth abundant element in the Earth’s crust. The similar intercalation chemistry of sodium ions is comparable to lithium, which makes sodium ion battery (NIB) as an alternative to existing energy storage systems. The size of Na⁺ ions is about 1.02 Å and that of Li⁺ ions is 0.76 Å. The increased size of sodium ions causes instability of the electrode due to which volume expansion and slow reaction kinetics occur thereby lowering the specific capacity and cycle life. Carbon based nanomaterials have high cyclic stability with low specific capacity. To enhance the specific capacity the carbon based materials are coupled with materials, which undergo conversion or alloying reaction with sodium. During the process of conversion or alloying, the intake of number of sodium ions by the material is more enhancing the storage capacity. But due to the phase change of the material the volume gets expanded up to 420% (Sn). The repeated cycling causes pulverization of the electrode leading to capacity fading. The conversion-based materials have high specific capacity with comparatively low volume expansion. The combination of carbon-based material with conversion type of materials has a synergistic effect of both long cycle life and energy density. Among the carbon-based material, multiwalled carbon nanotubes (MWNTs) have good electrical conductivity but the intercalation of sodium ions into MWNTs is very less limiting the storage capacity. Partially oxidized multiwalled carbon nanotubes (PONTs) have disordered structure and large interlayer spacing, which can enhance the storage capacity with high electrical conductivity. Sulfur is a conversion based material which has high theoretical capacity of 1675 mA h/g is used mainly an active material in metal sulfur battery. Incorporation of sulfur into PONTs gives high specific capacity contributed by the sulfur and PONTs. The layers of PONTs provide cushion effect to accommodate the volume expansion caused by the conversion reaction of sulfur with sodium. In this present work, the results of sulfur incorporated PONTs as an anode material has been discussed for the achievement of high specific capacity and cycle life.