The urea electrocatalytic oxidation reaction (UOR) has enormous potential as an ideal alternative anode reaction for water splitting owing to its lower thermodynamic equilibrium potential of 0.37 V versus reversible hydrogen electrode (vs RHE). Nickel-based materials, especially NiOOH, are considered to be one of the most promising non-noble metal catalysts for UOR due to their inexpensive cost and rich abundance. However, NiOOH displays a high overpotential and poor long-term stability. Herein, our density functional theory calculations show that the rate-determining step for UOR is desorption of CO 2 on NiOOH, and Mndoped NiOOH has the lowest energy for CO 2 desorption. Hence, we prepared a Mn-NiS 2 precatalyst that would transform into the active form of Mn-NiOOH during the electrochemical process. The catalyst exhibits good performance for UOR, achieving 100 mA cm −2 at 1.426 V (vs RHE, without IR correction) for 200 h with no significant voltage change, which is rarely reported for nonprecious-metal UOR catalysts. X-ray absorption near-edge spectroscopy and X-ray diffraction characterization show the transformation from sulfide to oxyhydroxide when a voltage is applied, while in situ attenuated total reflectance surface-enhanced infrared absorption spectroscopy (ATR-SEIRAS) proves that Mn-NiOOH accelerates the desorption of CO 2 compared to NiOOH.