As shown in periodic table, phosphorus (P) occupies the same group with N element and possesses the comparable properties. Further, P-doped carbon materials with the prospect of high catalytic activity are of thrive interests owing to the lower electronegativity and longer covalent radius than N-doped carbon, which illustrates that P doping facilitates the structural and active modification of carbon. So far, experiment results have proved P-doped structures with different carbon, including graphene , mesoporous carbon and graphite layers , etc., possess the improved ORR activity. However, few works have been conducted on the catalytic performance for P and metal atoms co-doped carbon materials. Yang et al. synthesized the Co and P co-operated mesoporous carbon and demonstrated its ORR activity is superior to the carbon with Co-doping or P-doping. Subsequently, they developed the P and iron co-doped carbon but the ORR activity is lower than that of Co and P co-doped carbon . The P and Fe-functionalized graphene prepared by Razmjooei and co-workers exhibits a high comparable ORR activity to commercial Pt-based catalysts . In addition, theoretical studies also reveal that TM-P-C (TM = Fe, Co, Ni) is a novel promising catalyst for CO oxidation with the determined catalytic energy barriers of 0.87, 0.81 and 0.79 eV, respectively.