According to first principle simulations, we theoretically predict a type of stable single-layer graphene oxide (C 2 O). Using density functional theory (DFT), C 2 O is found to be a direct gap semiconductor. In addition, we obtain the absorption spectra of the periodic structure of C 2 O, which show optical anisotropy. To study the optical properties of C 2 O nanostructures, time-dependent density functional theory (TDDFT) is used. The C 2 O nanostructure has a strong absorption near 7 eV when the incident light polarizes along the armchair-edge. Besides, we find that the optical properties can be controlled by the edge configuration and the size of the C 2 O nanostructure. With the elongation strain increasing, the range of light absorption becomes wider and there is a red shift of absorption spectrum.