“…Among 3d transition metal oxides, perovskite-type cobalt oxides possess a unique feature: the changes in the orbital and spin state of Co 3þ ion manifest themselves in the competition between the low spin (LS) t 2g 6 , high spin (HS) t 2g 4 e g 2 , and even intermediate spin (IS) t 2g 5 e g 1 , which is the socalled spin state degree of freedom. [1,2] The interplays among the charge, orbital, and spin degrees of freedom generate a series of specific features of magnetic, electric, and structural properties, for example, spin state transitions upon decreasing temperature [3][4][5] or under high pressure, [6][7][8] giant magnetostriction, [9] spin blockade, [10] and considerable thermoelectric effects. [11,12] Moreover, it was also found recently that the high performance of widely used electrochemical cobalt oxide catalysts for water splitting attributed to the unity e g occupancy.…”