Density functional theory (DFT) was used to calculate the stability, oxygen reduction reaction (ORR) mechanism and activity of B-doped FeN 4 CNT (carbon nano-tube [CNT]) and FeN 4 G (G, graphene). The B-doped catalysts are more stable and active than that of the un-doped, especially for FeN 4 B2 G and FeN 4 B2 CNT. Based on the Mulliken charge and electrostatic potential surface of these catalysts, Fe atom is found to be the most active site for the adsorption of O-contained species. It is shown that their adsorption energies decrease in the range: O > OH > Co-ad OH > OOH > O 2 > H 2 O > H 2 O 2 on these catalysts. H 2 O 2 will be directly dissociated into two co-adsorbed OH* or O* + H 2 O* instead of H 2 O 2 on the graphene series catalysts, and the process of reaction (H 2 O 2 + * ! 2OH*) on the active sites of the CNT series catalysts is strongly exothermic. Hence, desorption of H 2 O 2 * into the solution is difficult to proceed during the oxygen reduction process. All the catalysts are expected to promote a single site four electron process through the reaction path of I (O 2 ! O 2 * ! OOH* ! O* ! OH* ! H 2 O) except for the catalyst of FeN 4 CNT. The rate-determining step (RDS) for ORR process on FeN 4 B2 G is the first reduction step (O 2 * ! OOH*), while the RDS is the fourth reduction step (OH* ! H 2 O) for the other catalysts. FeN 4 B2 G exhibits the largest onset potentials of 0.53 V, which is larger than the on-set potential of un-doped B FeN 4 G catalyst (0.39 V). In addition, the B-doped FeN 4 CNT catalyst shows the better activity compared to the un-doped ones.