It　is　essential　to　develop　catalysts　that　demonstrate　outstanding　catalytic　activity　and　N2　selectivity　to　effectively　purify　NH3-containing　waste　gas　through　selective　oxidation　of　NH3.　Herein,　we　present　a　facile　strategy　to　construct　high-performance　CuO-based　catalysts　through　the　incorporation　of　niobium　(Nb)　component.　The　Nb　species　with　molar　ratios　of　0.05-0.2　could　enter　the　CuO　lattice　and　generate　Cu-O-Nb　bonds,　resulting　in　lattice　distortion　and　weakened　Cu-O　bond,　which　enhanced　the　redox　properties　as　well　as　surface　acidity　of　CuO.　The　catalytic　activity　was　improved　by　the　increased　Cu+,　surface　chemisorbed　oxygen　species,　and　weak　acid　sites,　while　N2　selectivity　was　promoted　mainly　due　to　the　generation　of　moderate　and　strong　acid　sites.　The　catalyst　with　a　relatively　low　content　of　Nb　(molar　ratio　of　0.1)　exhibited　optimal　redox　properties　and　surface　acidity,　which　facilitated　the　reaction　to　proceed　through　both　imide　and　i-SCR　mechanisms,　resulting　in　significantly　enhanced　catalytic　activity,　stability,　and　N2　selectivity　compared　to　CuO.　This　investigation　underscores　the　importance　of　dual　modification　of　redox　properties　and　surface　acidity　of　catalysts　for　improving　catalytic　performance.