Non-precious-metal-based oxygen reduction reaction (ORR) catalysts hold great prospects for rechargeable metal–air batteries and reversible electrolyzer/fuel cell systems. Among the various earth-abundant and noble-metal-free catalysts, Mn- and Ni-based single-atom catalysts (SACs) are attracting attention for ORRs. Herein, we designed a facile and efficient strategy to obtain Mn/Ni dual-metal single-atom catalysts, in which atomic Mn and Ni sites were dispersed on nitrogen-doped porous carbon. The optimized Mn/Ni catalysts showed excellent ORR electrocatalytic performance with a half-wave potential of 0.803 V, comparable to that of commercial Pt/C catalysts. Meanwhile, the electron transfer number was determined to be 3.9, indicating a good four-electron reaction process. The excellent electrocatalytic performance was attributed to the N-doped porous carbon structure with a large specific surface area, which afforded abundant active sites to anchor the single Mn and Ni atoms.