}(tBuNC) 2 ] (3) were synthesized and characterized on the basis of electronic absorption spectroscopy, IR spectroscopy, cyclic voltammetry, and X-ray structural analysis. Both of the crystal structures of complexes 1-Na and 1-PPh 4 revealed a square planar structure with N 2 S 2 donating atoms, and 2 exhibited an octahedral structure coordinated with two tert-butylisocyanide (tBuNC) molecules at the axial sites of complex 1-PPh 4 . Complex 3, which showed an octahedral structure with sulfinate sulfur atoms equatorially coordinated to the center, was synthesized by the treatment of 2 with a suitable oxidant. The reduction potential values from Co III to Co II for complex 3 in solution demonstrated a larger positive shift when compared with those of complexes 1-PPh 4 and 2, which indicates that the oxygenation of the sulfur atoms increased the Lewis acidity of the Co III center. Interestingly, the coordination equilib-