The highly efficient oxygen reduction reaction (ORR) electrocatalysts are desirable for the future energy storage scenario. Herein, we report three‐dimensional (3D) nanostructured electrocatalysts constructed by in situ vertical assembly of few‐layer ReS2 nanosheets onto the surface of nitrogen‐doped reduced graphene oxide (ReS2/NRGO). The ReS2/NRGO hybrids are featured with the fully exposed active sites, interconnected conducting channels, and facilitated charge transfer. Accordingly, the as‐synthesized ReS2/NRGO hybrids achieve a relatively small Tafel slope of 71 mV dec−1 and high diffusion‐limited current density of 5.58 mA cm−2, which holds potential promise for practical applications in fuel cells and metal‐air batteries.