Lignite rich in oxygen-containing species (OCSs) was employed as perfect ion-exchange material for high activity catalyst preparation. HCl treatment Shengli lignite (HSL) selectively removed the organic salt and improved capability of ion exchange. In this paper, highly desirable and layered carbon supported Ni catalyst was prepared by modified lignite. Thanks to the excellent role of Ni (1 1 1) plane and porous layered graphene-like delocalized electronic structure, specific structure of lignite provides an exchange platform in facilitating the Ni electron transfer during the catalytic reaction process. Ni loaded on HSL (Ni/HSL) showed the great catalytic activity and stability for reforming of toluene and biomass tar. Ni/HSL prepared at 650 degrees C shows the great activity and stability for toluene steam reforming (TSR) and biomass tar reforming (BTR). A series of instruments (XRD, SEM, TEM, H-2-TPR, XPS, CO pulse adsorption, etc.) were employed for characterization. Based on these significant characterizations of catalyst, calculation of turnover frequency (TOF), and results of conversion of toluene and corncob tar. The results revealed the layered delocalized electronic structure of Ni/HSL, which has lower activation energy than other reported catalysts. Uniform dispersed catalyst was synthesized successfully for reforming of toluene and biomass tar.