A two-dimensional (2D) amorphous iridium cobalt oxide (Am-IrCoyOx) was prepared using the molten salt method. The optimal catalyst shows a low overpotential of 230 mV at 10 mA cm-2 in 0.5 M H2SO4. DFT calculations show that the unsaturated Ir active sites on the surface are responsible for the excellent electrocatalytic performance. This work exhibits the advantages of 2D oxides and might find potential applications in other fields.