We developed a tandem electrocatalyst for CO 2 -to-CO conversion comprising the single Cu site co-coordinated with N and S anchored carbon matrix (Cu-S 1 N 3 ) and atomically dispersed Cu clusters (Cu x ), denoted as Cu-S 1 N 3 /Cu x . The as-prepared Cu-S 1 N 3 /Cu x composite presents a 100 % Faradaic efficiency towards CO generation (FE CO ) at À0.65 V vs. RHE and high FE CO over 90 % from À0.55 to À0.75 V, outperforming the analogues with Cu-N 4 (FE CO only 54 % at À0.7 V) and Cu-S 1 N 3 (FE CO 70 % at À0.7 V) configurations. The unsymmetrical Cu-S 1 N 3 atomic interface in the carbon basal plane possesses an optimized binding energy for the key intermediate *COOH compared with Cu-N 4 site. At the same time, the adjacent Cu x effectively promotes the protonation of *CO 2 À by accelerating water dissociation and offering *H to the Cu-S 1 N 3 active sites. This work provides a tandem strategy for facilitating proton-coupled electron transfer over the atomic-level catalytic sites.Electrochemical reduction CO 2 to value-added fuels using renewable electricity is one of appealing CO 2 utilization strategies for management of the global carbon balance. [1] Recent technoeconomic analysis shows that the reduction of CO 2 to CO or formic acid through two-electron transfer processes is the most economical approach for CO 2 conversion, owing to their high added value per KJ of electrical energy input. [2] As a typical product, CO, especially with high purity, is very attractive, because it can be readily used as an important feed-stock for a couple of chemical engineering processes such as Fischer-Tropsch synthesis. [3] Thus, efficient CO 2 -to-CO conversion catalysts with adequate activity and selectivity are highly desired.