The nanotubular structures of IrO(2)and Ir metal were successfully synthesized without any template. First, IrO(2)nanotubes were prepared by electrospinning and post-calcination, where a fine control of synthetic conditions (e.g., precursor concentration and solvent composition in electrospinning solution, temperature increasing rate for calcination) was required. Then, a further thermal treatment of IrO(2)nanotubes under hydrogen gas atmosphere produced Ir metal nanotubes. The electroactivity of the resultant Ir metal nanotubes was investigated toward carbon monoxide (CO) oxidation using linear sweep voltammetry (LSV) and amperometry. The anodic current response of Ir metal nanotubes was linearly proportional to CO concentration change, with a high sensitivity and a short response time. The amperometric sensitivity of Ir metal nanotubes for CO sensing was greater than a nanofibrous counterpart (i.e., Ir metal nanofibers) and commercial Pt (20 wt% Pt loading on carbon). Density functional theory calculations support stronger CO adsorption on Ir(111) than Pt(111). This study demonstrates that metallic Ir in a nanotubular structure is a good electrode material for the amperometric sensing of CO.