The present invention relates to an electrolyte comprising a non-ionic surfactant and a lithium ion battery using the same, and more particularly, to a non-aqueous electrolyte for a lithium ion battery comprising a fluorine-based non-ionic surfactant. The lithium ion battery prepared according to the present invention uses an electrolyte comprising a fluorine-based non-ionic surfactant that is substituted with various functional groups at the end group as represented by a fluorine-based non-ionic surfactant represented by a Formula: ##STR1##

wherein, R is hydrogen, an acetyl group, a methyl group or a benzoyl goup; and m and n are integers from 2 to 20. The surfactant can improve the interfacial property between an electrolyte and electrodes and impedance properties, and exhibits a high capacity and excellent charge/discharge properties.