Dual-atoms catalysts (DACs), while inheriting the advantages of maximum atom utilization ratio and excellent selectivity of single-atom catalysts (SACs), can better enhance the catalytic activity through the synergy of adjacent atoms. Therefore, DACs are considered to be very potential catalysts for CO2 to CO conversion. Its catalytic activity is greatly influenced by the coordination environment and morphology. Here, hollow urchin-like NiNC catalysts (Ni-NC(HU)-x, x = 100, 50, 25, 0) were synthesized using urchin-like nickel particles as template. By adjusting the amount of additional nitrogen source, the percentage content of pyridinic-N was adjusted as well as further affecting the coordination environment. Among them, Ni-NC(HU)-50, which had the highest content of pyridinic-N, formed a dual-atoms coordination structure and had the best catalytic performance that the CO Faradaic efficiency (FECO) reached 97.2 % at −0.9 V vs. reversible hydrogen electrode (RHE) and sustained above 95 % within 50 h. In-situ attenuated total reflectance surface-enhanced infrared absorption spectroscopy (ATR-SEIRAS) and density functional theory (DFT) calculations showed that Ni-NC(HU)-50 exhibited the best performance of CO2 reduction reaction (CO2RR) by lowering the *COOH formation free energy barrier and its favorable dual desorption mechanism of *COL and *COB.