as a side reaction, thereby diminishing the selectivity of the CO 2 RR. To increase the selectivity and catalytic activity of the CO 2 RR, several materials, such as Ag, Cu, Au, Sn, N-coordinated Ni single atoms (NiNC), FeNC, and so on have been reported as electrochemical catalysts. [4][5][6][7][8][9][10][11][12] These catalysts possess high H* chemisorption energies and moderate *COOH chemisorption energies, suppressing the HER and accelerating formation of carbonaceous products. In contrast, other materials such as bulk Ni and Pt have low H* chemisorption energies, exhibiting small kinetic barrier and high selectivity for the HER. [2,13,14] Single-atom catalysts have attracted significant attention from researchers because their properties significantly differ from those of bulk materials. Many previous studies focused on determining efficient designs of single-atom catalysts to maximize their activity. [4,15,16] Generally, a NiNC catalyst has a structure in which a support N atoms surrounds the center of a single Ni atom, exhibiting outstanding catalytic activity, unlike bulk N-coordinated Ni single atom (Ni-NC) is one of the best catalysts for the CO 2 reduction reaction (CO 2 RR) to produce CO. However, no bulk Ni materials have exhibited high catalytic activity for CO 2 RR. Herein, it is shown that NiS nanoparticles mimicking the electronic structure of Ni-NC in real-time enhance the CO 2 RR activity in a zero-gap electrolyzer. In situ/Operando X-ray absorption spectroscopy suggests that under a cathodic potential, the electronic structure of NiS changes similarly to that of Ni-NC and modulated O x-z S y ligands with similar properties to Ni ligands, resulting in a mimicked electronic structure. However, NiS exhibits low stability owing to the loss of S species, key to mimicking N ligands. The future challenges in finding a stable mimicked electronic structure are discussed. Moreover, this work provides new insights into the development of catalysts from materials that have not generally been considered previously.