Carbon dioxide (CO 2 ) conversion has attracted much interest recently owing to its importance in both scientific research and practical applications, but still faces a bottleneck in selectivity control and mechanism understanding owing to diversified active sites. Single-atom catalysts (SACs) featuring isolated and well-defined active centers are proved to not only exhibit unparalleled performances in various processes of CO 2 conversion but also provide excellent research paradigms by circumventing the heterogeneity of active sites. Herein, we will not only critically review recent progress on the application of SACs in chemical CO 2 conversion based on previous comprehension of general thermodynamics and kinetics, but also try to offer a multi-level understanding of SACs from a molecular point of view in terms of the central atom, coordination environment, support effect and synergy with other active centers. Meanwhile, crucial scientific issues of research methods will be also identified and highlighted, followed by a future outlook that is expected to present potential aspects of further developments.