Hydrothermally stable,acid-resistant nickel catalysts are highly desired in hydrogenation reactions,b ut such ac atalyst remains absent owing to the inherent vulnerability of nickel under acidic conditions.A nu ltra-durable Ni-N-C single-atom catalyst (SAC) has now been developed that possesses ar emarkable Ni content (7.5 wt %) required for practical usage.T his SACs hows not only high activities for hydrogenation of various unsaturated substrates but also unprecedented durability for the one-pot conversion of cellulose under very harsh conditions (245 8 8C, 60 bar H 2 ,p resence of tungstic acid in hot water). Using integrated spectroscopy characterization and computational modeling,t he active site structure is identified as (Ni-N4)···N,w here significantly distorted octahedral coordination and pyridinic Nc onstitute af rustrated Lewis pair for the heterolytic dissociation of dihydrogen, and the robust covalent chemical bonding between Ni and Na toms accounts for its ultrastability.