Herein, we report the high activity of CuO‐SnO2 catalysts for the catalytic oxidation of CO. In particular, SnCu30 shows the highest activity and a high water resistance. If we compare the XRD, X‐ray absorption fine structure, and H2 temperature‐programmed reduction results of SnCu30 before and after HNO3 treatment, we find the existence of three kinds of Cu species in the catalyst, that is, highly dispersed CuO, bulk CuO, and Cu incorporated in the SnO2 lattice. The highly dispersed CuO and the surface lattice oxygen species are the active sites for the catalytic oxidation of CO. We used X‐ray photoelectron spectroscopy and in situ diffuse reflectance infrared Fourier transform spectroscopy to confirm the existence of Cu+ species on the surface of the CuO‐SnO2 catalysts, which can provide the adsorption sites for CO. Our results show that the reaction pathways of the catalytic oxidation of CO over the CuO‐SnO2 catalysts follow the Mars–van Krevelen model.
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