Constructing the desired long-range dual sites to enhance the C–C bond-cleavage and CO-tolerate ability during ethanol oxidation reaction is of importance for further applications. Herein, the concept of holding atomically dispersed NiOx cluster supported on Pt-based high-index facets (NiOx/Pt) is proposed to build O-bridged Pt–Ni dual sites. Strikingly, the obtained NiOx/Pt dual sites show 4.97 times specific activity higher than that of commercial Pt/C (0.35 mA cm−2), as well as outstanding CO-tolerance and durability. The advanced electrochemical in-situ characterizations reveal that the NiOx/Pt can accelerate rapid dehydroxylation and C–C bond-cleavage over the Pt–Ni dual sites. Theoretical calculations disclose that the atomically dispersed NiOx species can lower the adsorption/reaction energy barriers of intermediates. This tactic provides a promising methodology on regulating the surface synergistic sites via engineering atomically dispersed oxide site.