The dehydration of formate adsorbed on Ni(110) has been studied by the direct observation of the CO(a) produced on the surface by means of time-resolved infrared reflection absorption spectroscopy (TR-IRAS). By the quantitative analysis of the temperature-programmed desorption and TR-IRAS results, it was found that the dehydration proceeds simultaneously with the dehydrogenation. The primary kinetic isotope effect (k(H)/k(D)) using HCOO(a) and DCOO(a) was observed not only in the dehydrogenation but also in the dehydration (k(H)/k(D) = 3.3 at 300 K). This result suggests that the rate-determining step (RDS) is the C-H bond dissociation in both processes. These suggestions let us propose a possible mechanism of the dehydration of formate on Ni(110); the RDS of the dehydration is the C-H bond dissociation which is the same as that of the dehydrogenation, and the produced CO2(a) is the precursor of the production of CO(a) and O(a).