Both the hydrogen evolution reaction (HER) and the oxygen evolution reaction (OER) are crucial to water splitting,but require alternative active sites.N ow,ageneral pelectron-assisted strategy to anchor single-atom sites (M = Ir, Pt, Ru, Pd, Fe,Ni) on aheterogeneous support is reported. The Matoms can simultaneously anchor on two distinct domains of the hybrid support, four-fold N/C atoms (M@NC), and centers of Co octahedra (M@Co), which are expected to serve as bifunctional electrocatalysts towards the HER and the OER. The Ir catalyst exhibits the best water-splitting performance, showing al ow applied potential of 1.603 Vt oa chieve 10 mA cm À2 in 1.0 m KOHs olution with cycling over 5h. DFT calculations indicate that the Ir@Co (Ir) sites can accelerate the OER, while the Ir@NC 3 sites are responsible for the enhanced HER, clarifying the unprecedented performance of this bifunctional catalyst towards full water splitting.