In this work, Ni single atom catalyst with a distinctive electron distribution induced by the electron tug effect have been developed for eCO2RR. This effect is achieved by combining O planar coordination with nearby gold nanoparticles. Because of different electronegativity of oxygen atoms, the engineered NiN3O sites-where a nitrogen atom is substituted with an oxygen atom in the lateral plane-could enhance the charge transfer capability, thus facilitating *COOH formation. Additionally, through the integration of Au nanoparticles, the electron transfer and electron induced effect will significantly manipulate the local geometric and electronic structure of the prepared NiN3O sites. The formed electron tug effect in this catalytic system will To gain a theoretical understanding of the impact of substituting an O atom on electron distribution, two configurations of a Ni atom embedded in a graphene monolayer sheet were studied. One configuration involved the bonding of the Ni atom with four N atoms (NiN4), while the other configuration involved the bonding with three N atoms and one O atom (Ni-N-O-C) (Fig. and Supplementary Fig. ).