The heterostructures of Zn–ZnO coaxial nanocables and ZnO nanotubes with an average diameter of 30 nm have been synthesized by simple pyrolysis of zinc acetylacetonate. High-resolution transmission electron microscopy analyses reveal that the Zn core and the ZnO sheath of the nanocables have an epitaxial relationship with their longitudinal axis oriented along the 〈001〉 direction. ZnO nanotubes with a wall thickness of 4 nm possess a single-crystal structure and appear to be the extension of the ZnO sheath of the coaxial nanocables. It is suggested that the ZnO nanotubes are formed by partial evaporation of Zn core of the Zn–ZnO coaxial nanocables.