Bridging the gap between homogeneous and heterogeneous catalysis, the single-atom catalyst supported on a substrate shows extremely high atom efficiency, low cost, excellent stability, and high activity for CO oxidation. Here, we report the catalytic mechanism of CO oxidation on sulfur-doped h-BN. The chemisorption activates O 2 via electron transfer from sulfur-doped h-BN, inducing a reduction in the bond order of O 2 and lengthening the OÀ O distance. This variation is helpful for the subsequent oxidation of CO. The oxidation process includes O 2 adsorption, electron reorganization, and two instances each of CO adsorption, oxygen transfer, and CO 2 desorption. The first oxygen transfer from O 2 to CO occurs exothermically byÀ 63.8 kcal/mol with a barrier of~12.1 kcal/mol, which is thus the rate-determining step. The significantly enhanced catalytic performance implies that sulfur doping on h-BN should have potential applications in the areas of metal-free catalysts with low cost and high activity.[a] Dr. . The CO oxidation mechanism catalyzed by V B À S and V N À S (Path 1). The primary geometrical parameters and energy variations along the pathway are presented. OA: oxygen adsorption; RO: electron reorganization; CA: CO adsorption; OT: oxygen transfer. Figure 3. The CO oxidation mechanism catalyzed by V B À S and V N À S (Path 2). The primary geometrical parameters and energy variations along the pathway are presented. OA: oxygen adsorption; RO: electron reorganization; CA: CO adsorption; OT: oxygen transfer.