Electrocatalytic behaviour of boron nitride nano sheets (BNNS) supported on Au towards oxygen reduction reaction (ORR) was investigated. Single layer of BN nano sheets (BNNS) which has a hexagonal atomic structure were successfully produced from liquid exfoliation method. Although BN is an insulator with a wide band gap (ca. 5.8 eV), large oxygen reduction current on BNNS supported on Au was observed compared to bare Au. Conductive AFM images suggest that, the edge of BNNS might be the important active sites for ORR.