Zinc oxide nanowires have been successfully obtained through the splitting of layered basic zinc acetates. The layered basic zinc acetates nanobelts served as intermediates are prepared by adding water into zinc oxide ethanol colloids. Zinc oxide nanowires have uniform diameters of about 3-5 nm and lengths of several hundred nanometers. The formation mechanism of zinc oxide nanowires is proposed. The mechanism is that zinc oxide nanowires are generated by the splitting of the layered compound. From this mechanism, we find that the structure characteristic of layered basic zinc acetates is essential for the formation of ZnO nanowires. We also discuss the relationship between the morphology of products obtained after incubating and incubating time. The products are characterized by X-ray powder diffraction, transmission electron microscopy, scanning transmission electron microscopy and infrared spectrum.