Cross-linked　birnessite-type　manganese　oxides　(δ-MnO2)　with　ultrathin　structures　(nanosheet　and　nanobelt)　were　successfully　synthesized　by　a　facile　CTAB-intercalation　exfoliation　method.　The　unique　ultrathin　structure　provides　high　percentage　of　exposed　surface　atoms,　leading　to　an　increase　in　the　contact　area　with　the　reaction　gases.　Additionally,　specific　crystal　facets　were　exposed　on　the　different　ultrathin　structures　and　hence　facilitate　the　control　of　oxygen　vacancies　(Vo),　which　strongly　affects　the　physico-chemistry　properties　and　therefore　tunes　the　activity　of　reactive　sites.　As　a　result,　ultrathin　δ-MnO2　cross-linked　nanosheets　with　major　exposed　(100)　facet　exhibits　better　activity　for　H2S　oxidation　in　comparison　with　δ-MnO2　nanobelts　with　(002)　facet　and　δ-MnO2　stacked　nanosheets　with　(001)　plane,　giving　complete　H2S　conversion　and　sulfur　selectivity　at　210　°C,　which　is　superior　to　the　most　of　reported　manganese-based　catalysts.　In　addition,　kinetics　study　revealed　that　reaction　between　adsorbed　O2　and　H2S　is　the　rate　determining　step.　©　2021　Elsevier　B.V.