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The rational design of efficient catalysts for uric acid (UA) electrooxidation, as well as the establishment of structure‐activity relationships, remains a critical bottleneck in the field of electrochemical sensing. To address these challenges, herein, a hybrid catalyst that integrates carbon‐supported Pt nanoparticles and nitrogen‐coordinated Mn single atoms (PtNPs/MnNC) is developed. The metal‐metal interaction during annealing affords the construction of metallic‐bonded Pt−Mn pairs between PtNPs and Mn single atoms, facilitating the electron transfer from PtNPs to the support and thereby optimizing the electronic structure of catalysts. More importantly, experiments and theoretical calculations provide visual proof for the 'incipient hydrous oxide adatom mediator' mechanism for UA oxidation. The Pt−Mn pairs first adsorb OH* to construct the bridged Pt−OH−Mn mediators to serve as a highly active intermediate for N−H bond dissociation and proton transfer. Benefiting from the unique electronic and geometric structure of the catalytic center and reactive intermediates, PtNPs/MnNC exhibits superior electrooxidation performance. The electrochemical sensor based on PtNPs/MnNC enables sensitive detection and discrimination of UA and dopamine in serum samples. This work offers new insights into the construction of novel electrocatalysts for sensitive sensing platforms. [ABSTRACT FROM AUTHOR]