Nitrogen- and sulfur-codoped carbon catalysts were prepared as electrocatalytic materials for the oxygen reduction reaction (ORR). Herein, we propose a novel and effective one-pot synthetic approach to prepare a NS-doped carbon catalyst by using the mixture of graphene oxide and multi-walled carbon nanotubes as a carbon support. Successful NS-doping of carbon and formation of the catalytically active sites were confirmed by X-ray photoelectron spectroscopy and with energy dispersion spectroscopy. The ORR activity of NS-codoped carbon was investigated by using a rotating disc electrode method. The NS-doped carbon shows superior ORR performance in alkaline media, and the electrocatalytic mechanism for the reduction of oxygen was well explained by density functional theory calculations of graphene sheets.