Electrochemical CO2 reduction reaction (ECO2RR) is considered a highly promising method to produce high‐value chemicals and fuels, contributing significantly the artificial carbon balance. Cu species exhibit a distinct role in the formation of C2+ products characterized by enhanced energy density. The limited selectivity of C2+ products, along with the inferior stability, and high overpotential demonstrated by single‐component Cu catalysts, hinders their applicability in industrial‐scale production. The implementation of a tandem strategy, which involves coupling the CO2‐to‐CO pathway using metal single‐atom catalysts (M‐SACs), etc., with the CO‐to‐C2+ conversion on Cu species, represents a novel approach for the efficient generation of C2+ products. Given the high cost and restricted availability of noble metals, M‐SACs have attracted substantial interest in tandem systems. The systematic analysis of the design principles and structure‐activity relationship is essential for the advancement of M‐SACs/Cu‐based tandem catalysts. Here we first introduce various prevalent design strategies of M‐SACs/Cu‐based tandem catalysts for ECO2RR and then systematically summarize the latest advancements of M‐SACs/Cu‐based tandem system, encompassing metal‐organic frameworks/Cu (MOFs/Cu), covalent organic frameworks/Cu (COFs/Cu), and nitrogen‐doped carbon support transition metal single atomic materials/Cu (M‐N‐C/Cu). Lastly, we discuss the challenges and opportunities with the design and construction of M‐SACs/Cu‐based tandem catalysis for ECO2RR.