Since SiOC was introduced as an anode material for lithium ion batteries, it has been studied with different chemical compositions and microstructures using various silicon based inorganic polymers. Poly(phenyl carbosilane) is a SiOC precursor with a high carbon supply in the form of the phenyl unit, and it has been investigated for film applications. Unlike any other siloxane-based polymers, oxygen atoms must be utilized in an oxidation process, and the amount of oxygen is controllable. In this study, SiOC anodes were prepared using poly(phenyl carbosilane) with different heat treatment conditions, and their electrochemical properties as an anode material for lithium ion batteries were studied. In detail, cyclic voltammetry and charge-discharge cycling behavior were evaluated using a half-cell. A SiOC anode which was prepared under a heat treatment condition at $1200^{circ}C$ after an oxidation step showed stable cyclic performance with a reversible capacity of 360 mAh/g.