Abstract Oxygen evolution reaction (OER) is essential for electrochemical water splitting and renewable hydrogen production. Ruthenium‐based catalysts exhibit excellent performance but suffer from insufficient stability to practical application. Herein, a spin‐state engineering strategy is explored to modulate the spin‐electron distribution of Ru single atoms via the intrinsic magnetism of Mn 5 O 8 substrate for efficient acidic OER. In Ru─Mn 5 O 8 system, the favorable Ru 4+ ‐O‐Mn 2+ configuration facilitates Ru‐site spin polarization and drives Ru 4+ from low‐spin to high‐spin through strong ferromagnetic coupling, whereas Ru 4+ remains low‐spin in nonferromagnetic Ru─MnO 2 . Unpaired d π electrons of high‐spin Ru 4+ enhance π‐donation to coordinated O 2− , optimizing Ru─O orbital overlap. Moreover, the interaction between high‐spin Ru 4+ and key intermediates is strengthened. Consequently, Ru─Mn 5 O 8 achieves a low overpotential of 186 mV at 10 mA cm −2 and sustains stability over 160 h at 100 mA cm −2 in acidic medium, outperforming Ru─MnO 2 (440 mV, 30 h) and commercial RuO 2 (250 mV, 40 h). When applied as an anode in a proton exchange membrane water electrolyzer, Ru─Mn 5 O 8 realizes 1 A cm −2 at 1.68 V and maintains stable operation for over 50 h. This work proposes a ferromagnetic interaction‐driven spin modulation strategy, offering a robust pathway for designing high‐performance electrocatalysts for acidic water oxidation.