Cobalt-based sulfides with variable valence states and unique physical and chemical properties have shown great potential as oxygen evolution reaction (OER) catalysts for electrochemical water-splitting reactions. However, poor morphological characteristics and a small specific surface area limit its further application. Here, hexagonal single-crystal two-dimensional (2D) CoS nanosheets with different thicknesses are successfully prepared by an atmospheric-pressure chemical vapor deposition method. Because of the advantages of the 2D structure, more exposed catalytic active sites, better reactant adsorption ability, accelerated electron transfer, and enhanced electrical conductivities can be achieved from the thinnest 5 nm CoS nanosheets (CoS-5), significantly improving OER performance. The electrochemical tests manifest that CoS-5 show an overpotential of 290 mV at 10 mA cm–2 and a Tafel slope of 65.6 mV dec–1 in the OER in an alkaline solution, superior to those for other thicknesses of CoS, bulk CoS, and RuO2. For the mechanistic investigation, the lowest charge transfer resistance (R ct) and the highest double-layer capacitance (C dl) were obtained for CoS-5, demonstrating the faster OER kinetics and the larger active area. Density functional theory calculations further reveal the enhanced density of states around the Fermi level and higher H2O molecule adsorption energy for thinner CoS nanosheets, promoting its intrinsic catalytic activity. Moreover, the two-electrode system with CoS-5 as the anode and Pt/C as the cathode requires only 1.56 V to attain 10 mA cm–2 in the overall water-splitting reaction. We believe that this study will provide a fresh view for thickness-dependent catalytic performance and offers a new material for the study of electronic and energy devices.