这能转换成列表吗?

当列表理解有两个循环时,它们的顺序必须与语句相同:

with urlopen('http://sixty-north.com/c/t.txt') as story:
    return [
        word 
        for line in story
        for word in line.decode('utf-8').split() 
    ]

您的语法有点错误,请尝试以下方法:

return [word for line in story for word in line.decode('utf-8').split()]

为了简单起见,我建议使用 requests 模块:

story_words = [
    word 
    for line in requests.get('http://sixty-north.com/c/t.txt').iter_lines() 
    for word in line.decode('utf-8').split()
]

不需要上下文管理器。

如果你读取的数据相当小,你可以使用

story_words = [
    word 
    for line in requests.get('http://sixty-north.com/c/t.txt').text.splitlines()
    for word in line.split()
]