within acceptable limits are needed. Among the many possible solutions, electrochemical CO 2 reduction (ECR) offers a potentially sustainable approach not only for depressing CO 2 concentration but also converting it into fuels and commodity chemicals. [2] Unfortunately, the CO chemical bond in CO 2 (≈806 kJ mol −1 ) is thermodynamically very stable and its conversion is an uphill energy process with a high activation barrier. Moreover, during electrochemical reduction of CO 2 , the hydrogen evolution reaction (HER) inevitably occurs as a competing reaction, which is a major stumbling block for CO 2 reduction especially in aqueous electrolytes. [3] From these scenarios, robust catalysts that can selectively reduce CO 2 in lieu of protons at high turnover frequency (TOF) and faradaic efficiency (FE) for CO 2 reduction are desired.Since Hori's pioneering study on electroreduction of CO 2 in the 1980s, [4] Cu, [5] Au, [6] Ag, [7] Zn, [8] Sn, [9] and Bi [10] among others, have been widely investigated for electrocatalysis of CO 2 reduction, due to their promising capability to convert CO 2 into valuable chemicals and fuels while the HER is largely suppressed. Earth-abundant first-row transition metals such as Fe, Co, and Ni, however, are highly active for HER and also easily Electrochemical reduction of carbon dioxide (CO 2 ) to fuels and value-added industrial chemicals is a promising strategy for keeping a healthy balance between energy supply and net carbon emissions. Here, the facile transformation of residual Ni particle catalysts in carbon nanotubes into thermally stable single Ni atoms with a possible NiN 3 moiety is reported, surrounded with a porous N-doped carbon sheath through a one-step nanoconfined pyrolysis strategy. These structural changes are confirmed by X-ray absorption fine structure analysis and density functional theory (DFT) calculations. The dispersed Ni single atoms facilitate highly efficient electrocatalytic CO 2 reduction at low overpotentials to yield CO, providing a CO faradaic efficiency exceeding 90%, turnover frequency approaching 12 000 h −1 , and metal mass activity reaching about 10 600 mA mg −1 , outperforming current state-of-the-art single atom catalysts for CO 2 reduction to CO. DFT calculations suggest that the Ni@N 3 (pyrrolic) site favors *COOH formation with lower free energy than Ni@N 4 , in addition to exothermic CO desorption, hence enhancing electrocatalytic CO 2 conversion. This finding provides a simple, scalable, and promising route for the preparation of low-cost, abundant, and highly active single atom catalysts, benefiting future practical CO 2 electrolysis.

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