Herein, via first‐principle calculations and theoretical analysis, a new Dirac semimetal carbon system called C32, which is composed of pentagonal, hexagonal, heptagonal, and octagonal carbon rings is systematically investigated. The stability of C32 is verified by calculating the phonon dispersion, elastic constants, etc., and an appropriate pathway for experimental synthesis is proposed. Besides, it is discovered that the system holds the quadruple rotation and inversion symmetry, resulting in the emergence of eight twisted Dirac cones (D1 and D2) with a highly anisotropic Fermi velocity from 3.83 × 105 to 8.96 × 105 m s−1 along different k directions. To substantiate the semimetallic nature of C32, its nontrivial topological properties are confirmed through the presence of topologically protected edge states, and the nonzero ℤ2 topological invariant. More importantly, by introducing biaxial strain, it is uncovered that Dirac cones can gradually evolve into a nodal line, and the perfect nodal line can be obtained when the biaxial strain is 13.3%. Furthermore, by constructing the tight‐binding model, the appearance of the Dirac cone is perfectly repeated and its evolution into the nodal line under biaxial strain is explained.
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