Environmentally friendly electrocatalytic coupling of CO2 and N2 for urea synthesis is a promising strategy. However, it is still facing problems such as low yield as well as low stability. Here, a new carbon‐coated liquid alloy catalyst, Ga79Cu11Mo10@C is designed for efficient electrochemical urea synthesis by activating Ga active sites. During the N2 and CO2 co‐reduction process, the yield of urea reaches 28.25 mmol h‐1 g‐1, which is the highest yield reported so far under the same conditions, the Faraday efficiency (FE) is also as high as 60.6% at ‐0.4 V vs. RHE. In addition, the catalyst shows excellent stability under 100 h of testing. Comprehensive analyses showed that sequential exposure of a high density of active sites promoted the adsorption and activation of N2 and CO2 for efficient coupling reactions. This coupling reaction occurs through a thermodynamic spontaneous reaction between *N=N* and CO to form a C‐N bond. The deformability of liquid state enhances resistance to poisoning. Moreover, the introduction of Cu and Mo stimulates the Ga active sites, which successfully synthesises the *NCON* intermediate. The reaction energy barrier of the third proton‐coupled electron transfer process rate‐determining step (RDS) *NHCONH→ *NHCONH2 was lowered, ensuring the efficient synthesis of urea.